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Mario Ferdinandus Jeo; Nunsio Handrian Meylano; Yustina Olivia da Silva

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the role of Aviation Security (AVSEC) and Air Traffic Control (ATC) in maintaining flight safety and security at Frans Seda Maumere Airport and relate it to Operational Management theory. The method used is a qualitative approach through interviews with sources directly involved in airport operations. The results of the study show that AVSEC acts as the first line of defense in the aviation security system through passenger, baggage, and cargo checks (SCP1 and SCP2), as well as surveillance of restricted areas (airside). Meanwhile, ATC is responsible for regulating aircraft traffic in the air and on the ground to ensure smooth and safe flights. The collaboration between AVSEC and ATC can be categorized as a form of integrated operational management, which is the integrated operational management between different units with a common goal, namely to ensure optimal aviation security and safety. Thus, the implementation of structured and integrated operational management is key in supporting the continuity of safe, orderly, and efficient flight operations.

Arisandy Nau; Imanuel Wellem; Nunsio Handrian Meylano

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the strategies for handling bad debts at the Maju Terus Employee Cooperative at SMK Yohanes XXIII Maumere. The main problem faced by the cooperative is the increasing bad debts, most of which come from member arrears on daily transactions through the cash-on-account system, such as purchasing office stationery and photocopy services. This condition affects the cooperative's liquidity and reduces the effectiveness of services to members. The method used in this study is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation during internship activities. The research results indicate that the main causes of bad debts include low member discipline, lack of supervision, and weak credit management systems. Strategies that can be applied to address these issues include rescheduling payments, establishing stricter credit rules, increasing supervision, as well as providing guidance and education to members on the importance of responsibility in payments. The implementation of these strategies is expected to improve the quality of credit management, maintain the financial stability of the cooperative, and increase the members' welfare sustainably.

Riska Amelia Putri

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Economic globalization has significantly transformed patterns of labor relations and expanded cross-border labor mobility. These developments necessitate alignment between national labor laws and international labor standards. The International Labour Organization plays a leading role in establishing global standards through various labor conventions and recommendations. This study aims to examine the concept of harmonizing national labor laws with international standards, assess its implementation in Indonesia, and identify the challenges faced. The study employs a normative legal method using legislative, conceptual, and comparative approaches. The results indicate that Indonesia has adopted most international standards; however, implementation still faces structural, cultural, and economic obstacles. Legal harmonization is a strategic step to enhance worker protection while maintaining national economic competitiveness.

Sutarno, Arif Luqman Ibrahim; Awa, Awa

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This research was conducted at Unit Bumi Kepanduan Sentul Bogor, a company operating in camping ground services. The main issue identified is that employee training has not been implemented optimally, particularly regarding the relevance of training materials and the availability of training facilities, which affects service quality. This study aims to examine the implementation of employee training and identify existing problems. The research employed a descriptive qualitative approach with data collected through observation, interviews, literature study, and documentation. The findings indicate that training programs have been conducted but have not yet achieved optimal results due to unsuitable training materials and limited training facilities. Therefore, improvements in training content and facilities are necessary to enhance employee service quality.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

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

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

Afika Mardiyana Nur Khasanah; Bambang Widarno

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management

Wahyu Aldino Saputra

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

Wahyu Aldino Saputra

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

Dui Rafika Ramadhani; M. Masrukhan

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

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Yosafath Laksana; Lorina Siregar Sudjiman

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Muhamad Rizki Firdaus; Grand Ace Jordan; Anggi Sri Haryati Simarmata

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Ilham Budi Kristiawan

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through the Arduino IDE platform. When smoke levels detected by the sensor exceed the predetermined limit, the system automatically triggers a buzzer and LED as warning indicators while simultaneously sending monitoring data to cloud-based platforms such as Firebase or ThingSpeak for real-time observation through web interfaces. The research outputs include a comprehensive system design consisting of system architecture, electronic circuit schematics, flowcharts, and pseudocode that are systematically arranged to support future prototype development and implementation. Through this design, the proposed system is expected to provide an initial technological solution that can enhance the effectiveness of monitoring and enforcing smoke-free regulations within Islamic boarding school environments.

Alfira Budiman; Dinda Rizky Fadillah; Nazwa Nazwa; Abdurrozzaq Hasibuan

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Industrial hygiene management plays a critical role in protecting worker health by controlling exposure to hazardous factors in the workplace. However, many work environments still show suboptimal implementation, leading to increased risks of occupational diseases. This study aims to analyze the implementation of industrial hygiene management systems in improving worker health based on a literature review approach. The method used is a literature review by collecting and analyzing scientific articles from national databases published between 2021 and 2026. A total of ten relevant articles were selected through a systematic screening process based on predefined inclusion criteria. The findings indicate that workplace hazards such as physical, chemical, and ergonomic factors are significantly associated with various health problems, including respiratory disorders, musculoskeletal issues, and work-related fatigue. The implementation of industrial hygiene management systems, including hazard identification, risk control measures, use of personal protective equipment, and environmental monitoring, has been shown to reduce health risks among workers. However, the effectiveness of implementation is influenced by factors such as worker compliance, management commitment, and availability of facilities. These results highlight the importance of a comprehensive and systematic approach to industrial hygiene in maintaining worker health and preventing occupational diseases. Therefore, strengthening the implementation of industrial hygiene management systems is essential to create a safe and healthy working environment and to support sustainable occupational health practices.

Ahmad Sabil; Ali Noer Zaman

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2026 STIKes Ibnu Sina Ajibarang

The military coup in Myanmar in February 2021 triggered a prolonged political crisis that impacted the stability of the Southeast Asian region. This study analyzes the role of Thai diplomacy in responding to and contributing to the resolution of Myanmar's social and political conflict between 2021 and 2024. Using a qualitative approach and descriptive-analytical study, this study examines Thailand's diplomatic steps both bilaterally and multilaterally, particularly within the ASEAN framework. The results show that Thailand played a significant role as a facilitator of dialogue and negotiations with the Myanmar military junta through an approach that prioritized the principles of non-intervention, soft diplomacy, and the interests of regional stability. Thailand was also active in encouraging the implementation of the ASEAN Five-Point Consensus and facilitating informal communication channels that created a space for discussion between the junta and the international community. This study concludes that geopolitical interests, border security, and economic relations influenced Thailand's diplomatic stance and strategy in addressing the Myanmar crisis.

Melati Yulia Kusumastuti; Pebrinawanti Br Saragih; Cut Fatimah; Firman; Najwa Putri Utami +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service activity aims to improve the community’s knowledge and skills in making natural-ingredient massage oils as both an alternative health product and a business opportunity. The program was implemented in Bingkat Village, Pegajahan Subdistrict, Serdang Bedagai Regency, with the primary target being housewives who are members of the PKK group. The main challenges faced by the community partners include high reliance on chemicalbased products, limited understanding of the use of medicinal plants, and a lack of productive activities that support family economies. Implementation methods included outreach sessions, training, hands-on practice, and guidance in making massage oil using natural ingredients such as lemongrass oil and nutmeg seed oil. In addition, participants were also provided with training in packaging, business management, and basic marketing. The results of the activities showed an increase in the community’s knowledge and skills in processing natural ingredients into massage oil products that are safe, effective, and economically valuable. This program is expected to promote community selfreliance and increase family income through the development of businesses based on local potential.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Rodifah Rodifah; Abdurrahim Fadhl; Firda Ulinnuha; Bagus Maulana; Tajudin M.M.

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

Mohd Fauzan Azmi

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2026 STIKes Ibnu Sina Ajibarang

Mental health issues among university students have become a growing concern, driven by academic pressures, career uncertainties, and complex social transitions. However, a large proportion of students remains reluctant to seek professional psychological support due to social stigma and limited access to institutional counseling services. This study proposes the design and implementation of an Android-based chatbot application that integrates mood tracking and sentiment analysis to continuously monitor the emotional states of university students. The system employs a fine-tuned RoBERTa (Robustly Optimized BERT Pretraining Approach) model trained on the EmoContext conversational dataset (SemEval-2019 Task 3), comprising 30,160 labeled three-turn dialogue instances across four emotion classes: angry, happy, sad, and others. The model was fine-tuned for four epochs using the AdamW optimizer with a learning rate of 2e-5 and a maximum sequence length of 128 tokens. Evaluation on a held-out validation set of 6,032 samples yielded an overall accuracy of 88.28%, a macro-average F1-score of 0.87, and a weighted-average F1-score of 0.88. Per-class F1-scores were 0.89 (angry), 0.83 (happy), 0.91 (others), and 0.86 (sad). The classified emotion is transmitted in real time to the chatbot response logic, which generates empathetic replies and personalized relaxation recommendations based on the detected mood. Primary data collection through questionnaires and interviews with 62 and 19 university students respectively confirmed the need for accessible digital mental health support. The results demonstrate that RoBERTa-based fine-tuning on conversational data provides a reliable foundation for real-time emotion-aware mental health chatbot systems.