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Sakilah Sakilah; Wardati, Umu; Suryandari, Meity

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This study examines the role of classification, definition, and analogy as logical pillars that constitute the fundamental framework of knowledge. These three instruments of logic are closely interconnected in supporting the process of scientific reasoning. Classification functions to organize objects or phenomena into systematic categories, thereby facilitating identification. Definition provides clear boundaries of meaning to prevent conceptual ambiguity and ensure consistency of interpretation among researchers and practitioners. Meanwhile, analogy serves as a reasoning tool that bridges existing knowledge with new insights through rational comparison. This article employs a descriptive qualitative approach with a literature review of both classical and modern logic theories. The findings indicate that the integration of classification, definition, and analogy not only strengthens the consistency of scientific reasoning but also contributes significantly to education, communication, and the development of interdisciplinary knowledge. Thus, these three pillars of logic hold a strategic position in building a foundation of rationality and promoting the advancement of knowledge that is both comprehensive and applicablee.

Tioma Theresia Tp Bolon; Lastri Octaviani Girsang; Nara Pangihutan Saragih; Dea Riskylina Simamora; Aprinawati Aprinawati +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

Sita Masirri Nurviani; Ulil Albab; Heri Sutopo

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Nur Aini

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

Asa Yuaziva

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The purpose of this research is to create an interactive Augmented Reality (AR)-based educational application that can display the Indonesian folktale "Keong Mas" using Unity 3D and Vuforia SDK. Due to the dominance of modern digital entertainment that is more visually appealing, the younger generation's interest in traditional folktales is declining. The choice of AR technology is based on its ability to combine three-dimensional virtual objects with the real environment in real-time, resulting in an interactive, engaging, and memorable learning experience. The research process used is the Life Cycle of Multimedia Development (MDLC), which consists of six stages: ideation, design, material collection, compilation, testing, and deployment. 3D character models, background environments, and interactive stories appear in the application when the camera detects certain markers. Testing was conducted using the black-box method to ensure all functions, including marker tracking, scene transitions, and narration playback, run smoothly. The test results show that the AR application "Keong Mas" successfully displays the folktale interactively and engagingly, thereby increasing the learning interest of children and adolescents. This application not only serves as an innovative learning medium but also contributes to the preservation of local culture through the integration of digital technology.

Ahmad A. Haruna; Monita Y. Beatrick; Marsal Arung Lamba

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

The rapid growth of online transportation services has significantly transformed urban mobility patterns, including in Abepura District, Jayapura City. This study is grounded in the concept of smart mobility, which emphasizes technological integration, efficiency, and accessibility within the smart city framework. The theoretical foundation draws on consumer preference theory and the Customer Satisfaction Index (CSI) model. A quantitative approach was applied through questionnaires distributed to 100 respondents, supported by secondary data on digital infrastructure and local transport regulations. The analytical methods included conjoint analysis to identify user preferences, CSI analysis to assess smart mobility readiness, and spatial analysis to map infrastructure support. The findings indicate that fare and safety are the most influential attributes shaping user preferences, followed by application usability, transport mode, and travel time. Maxim emerged as the most widely used application, followed by Grab and Gojek. The CSI score reached 77.60%, categorized as “highly ready,” though gaps remain in intermodal integration and waiting time efficiency. Spatial analysis confirmed that the coverage of 16 BTS towers in Abepura adequately supports online transportation operations. In conclusion, online transportation services in Abepura District demonstrate strong readiness to support the implementation of smart mobility, yet further improvements are needed in modal integration and operational efficiency to ensure sustainable and inclusive urban mobility.

Fil Isnaeni

This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimization of maslahah ‘āmmah (public welfare). Meanwhile, social responsibility serves as an ethical foundation ensuring fairness, transparency, and accountability in fiscal decision-making. The integration of Prophetic values with theories of Islamic Fiscal Management and Public Finance Efficiency enhances the conceptual strength of Islamic budgeting as a model of balanced financial governance. Thus, budgeting in the maqāṣid and Prophetic perspective is not merely a technical instrument but also a spiritual and social tool for achieving just, efficient, and ethically grounded financial management.

Mahlaini Azizah Harahap; Syarfira Syarfira; M. Al-Aziz Akbar; Hudaidah Hudaidah; Tyas Fernanda

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This research discusses the event of the first revelation descending upon Prophet Muhammad SAW in the Cave of Hira as the starting point for the birth of Islamic civilization. The background of this research stems from the social and spiritual conditions of pre-Islamic Arab society, which was in the era of ignorance, characterized by idol worship, social inequality, and the loss of human values. The purpose of this research is to reconstruct the historical, theological, and philosophical meanings of the first revelation and relate them to the relevance of educational and moral values in the modern context. The method used is a qualitative study with a descriptive-analytical approach, utilizing primary and secondary literature from interpretive sources, historical texts, and scientific journals. The research results indicate that the command "Iqra'" in Surah Al-'Alaq verses 1-5 is the foundation for the emergence of literacy, education, and scientific traditions in Islam. This value affirms the importance of the integration between faith and science as the foundation of civilization. The implications of this research confirm that the spirit of "Iqra'" must be revived in the modern education system so that young Muslim generations can develop critical, ethical, and moral character amidst the current of globalization.

Putri Sri Rizqi; Umi Kultsum

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Qur’an is not only a source of law and moral guidance for Muslims but also a manifestation of harmony between aesthetics and ethics that shapes human spirituality. This study aims to explore the integration of aesthetic and ethical functions in Qur’anic recitation (tilawah), examining the relationship between the beauty of voice and the nobility of character in articulating the divine revelation. Using a descriptive qualitative method through a literature study, the research finds that the aesthetic aspect is reflected in the application of tajwid, melodic arrangement (maqamat), vocal beauty, and rhythmic harmony. Meanwhile, the ethical aspect is expressed through sincerity, humility, respectfulness in recitation, and the embodiment of Qur’anic values in daily life. The findings reveal that true beauty in Qur’anic recitation lies not merely in the pleasantness of the voice or technical mastery but in the purity of intention and spiritual depth of the reciter. The integration of aesthetics and ethics serves as a crucial foundation for nurturing spiritual depth, moral character, and cultural appreciation of the Qur’an, particularly in the context of Islamic education and da’wah. Thus, reading the Qur’an with both aesthetic and ethical awareness is not only an artistic expression but also an act of worship that unites beauty, morality, and devotion to Allah SWT in a holistic manner.

Masitoh, Gustina; Masitoh, Gustina; Yadi, Yadi; Rohmah, Miftakhur; Carolina, Debi +1 more

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

Yohannes Sinaga; Feby Aulia Safrin; Onan Marakali Siregar

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

The food and beverage (F&B) industry in Indonesia has experienced rapid growth, particularly in the ice cream and frozen dessert subsector, marked by increasing sales and intensifying competition. This development requires businesses, including Mixue, to implement effective marketing strategies through the integration of digital and physical channels (Omnichannel Marketing), product assortment, and online customer reviews. This study employs a quantitative causal-associative approach using survey questionnaires analyzed with multiple linear regression to examine the influence of these variables on Mixue consumers’ purchase intention in Medan. The results indicate that Omnichannel Marketing and online customer reviews have a positive and significant effect on purchase intention, while product assortment has a positive but non-significant effect. The dominant indicator in purchase intention is exploratory interest, where consumers actively seek information and try new products. These findings emphasize that channel integration, information transparency, and product quality are key factors in enhancing consumer engagement and loyalty. Recommendations include strengthening omnichannel strategies, actively managing digital reviews, and innovating seasonal products to maintain purchase intention and expand market share.

Cahaya Cahaya; Deby Alista; Putri Nurhayani

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results of the study show that transformational leadership is able to increase performance effectiveness, strengthen employee commitment, and accelerate the digital transformation of the bureaucracy through an inspiring vision, intellectual stimulation, and individual attention to subordinates. In addition, this leadership contributes to the formation of a collaborative work culture and the improvement of public service innovations that are adaptive to the needs of the community. However, its implementation still faces structural obstacles, such as hierarchical culture, resistance to change, weak digital competence of the apparatus, and limited policy and human resource support. Therefore, a strong integration between transformational values, adaptive leadership competencies, and good governance principles is needed to drive sustainable and performance-oriented bureaucratic change that is superior to public performance.

Ari Rahmatullah Fauzi; Istikhori Istikhori; Muhamad Rafli

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the transformation of Islamic education in the digital era, focusing on issues, challenges, and opportunities. The development of digital technology has brought significant changes in Islamic learning, including curriculum innovation, teacher competence, digital literacy, and the ethical use of technology. Using a qualitative literature review method, this article analyzes primary and secondary data from national and international journals to present a comprehensive discussion. The findings highlight that while digital transformation provides opportunities for broader access to knowledge, it also raises concerns about the digital divide, the role of teachers, and the maintenance of Islamic values. Furthermore, the increasing reliance on digital tools in education has intensified the need for teachers to adapt to new technologies and methodologies. The study concludes that strengthening digital literacy, professional teacher training, and appropriate policy support are crucial for optimizing Islamic education in the digital age. The findings stress the importance of balancing technological integration with the preservation of traditional Islamic values in educational practices.

Kasbijanto, Kasbijanto; Mohammad Syahidul Haq; Amalia, Kaniati; Hazin, Muffarihul

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is a literature review aimed at evaluating the policy related to the integration of the Basic Education Data (Dapodik) with the online New Student Admissions (PPDB) system in public junior high schools under the auspices of the Bojonegoro Regency Education Office. This integration is considered crucial for building a more open, effective, and accountable education system supported by accurate data. This study examines a number of related literature sources, regulations, and policy documents to explore the challenges, opportunities, and consequences of this policy on the implementation of online PPDB. The results of the study indicate that although the integration of data between Dapodik and online PPDB can strengthen data validity, improve data accuracy, and accelerate the selection process, its implementation still faces technical obstacles, limited human resource capacity, and disparities in facilities across schools. Therefore, it is necessary to improve coordination between relevant parties, strengthen the technical capabilities of school operators, and adapt regulations responsive to local conditions. The results of this study are expected to contribute as considerations in the development of policies for a more integrated and sustainable education system.

Muhammad Raghib; Husni Thamrin; Hairani Siregar

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Child sexual abuse is a severe problem that profoundly affects victims’ physical, psychological, and social well-being. The Deli Serdang Child Protection Institution (LPA) functions as a non-governmental organization providing recovery and rehabilitation services for victims of such abuse. This study aims to examine the implementation of psychosocial interventions for child sexual abuse victims at LPA Deli Serdang. Conducted in Deli Serdang Regency, the research involved several informants, including the Chairperson and Psychologist of LPA as key informants, two child victims identified by the initials Z and N as main informants, and four supporting informants consisting of the victims’ parents, the LPA Secretary, and Legal Staff. Data collection was carried out through literature review, observation, in-depth interviews, and documentation. The data were analyzed qualitatively to gain a comprehensive understanding of the psychosocial intervention process. The findings show that LPA Deli Serdang has fulfilled its role in accordance with Law No. 35 of 2014 on Child Protection, particularly in providing integrated services that address victims’ emotional and behavioral needs. Based on Nitimiharjo’s (2012) framework, psychosocial interventions implemented by LPA have contributed to positive improvements in the victims’ cognitive, emotional, behavioral, and environmental domains. Moreover, according to Caroline’s (2012) theory, individual and play therapy have been identified as the primary methods used to assist victims in the recovery process. Overall, these interventions have proven effective in supporting psychological healing and social reintegration for child sexual abuse victims under the institution’s care.

Putra Armawan; Glorysha Simbolon; Kholillah Azahra Barus; Raka Ayub Pratama; Dionisius Sihombing +1 more

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of digital technology has brought significant changes to marketing strategies, including in the Micro, Small, and Medium Enterprises (MSME) sector. This study aims to design a digital marketing strategy that can increase sales at Lontong Bang Haji MSMEs in Medan City. The research method uses a case study approach with data collection through interviews, observation, and documentation. Data analysis was conducted using descriptive qualitative methods to describe the marketing practices implemented and the effectiveness of the digital media used. The results of the study show that the use of social media, particularly Instagram and WhatsApp Business, is the most effective strategy for expanding market reach, increasing interaction with consumers, and building brand awareness. The main challenges faced include time constraints, technical knowledge limitations, and digital promotion budgets. However, the integration of offline and online promotions has proven to enhance the competitiveness of SMEs. Thus, a simple yet consistent digital marketing strategy can serve as a practical solution for SMEs to expand their market and drive sales growth.

Maria Faustina Nona; Andreas Rengga; Elisabeth Luju

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

Kartika, Ronald Winardi; Djuartina, Tena

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Tele-Herbal Medicine is a technology-driven service designed to deliver herbal medicine consultations and therapies through wellness clinics, aiming to improve access to personalized and affordable care. This study systematically assesses its effectiveness, implementation, and challenges as part of integrated health services by reviewing relevant literature published in the past five years. Findings indicate that Tele-Herbal Medicine significantly enhances patient access, offering tailored and cost-efficient herbal treatments. Despite these promising outcomes, implementation faces key obstacles, including inadequate regulatory frameworks, the absence of standardized herbal product validation procedures, and concerns over patient data security. These limitations underscore the urgent need for comprehensive policies, quality assurance mechanisms, and strict data protection protocols, consistent with broader telemedicine guidelines. By addressing these issues, Tele-Herbal Medicine can evolve into a reliable and sustainable model, enabling wellness clinics to expand services without compromising safety or quality. Ultimately, its success depends on clear legal support, standardized validation systems, and robust monitoring tools to ensure effectiveness, safety, and full integration into the healthcare ecosystem, thus positioning it as an innovative solution that bridges traditional herbal practices with modern digital health services.

Aina Mulia Rizky; Amalia Apriliani; Devi Syalwa Syahfitri; Joya Urmila Lubis

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of digital technology has fueled the rise of online buying and selling practices through marketplaces and social media, including among students. This convenience is not without legal and ethical issues, such as misdescribed goods, fraud, and the weakening of consumers' position compared to businesses. This research uses a normative method with a qualitative approach through literature review, regulatory analysis, and interviews with UNIMED Civics students to examine consumer protection from the perspective of positive law and Islamic law. Theoretical studies indicate that Law Number 8 of 1999 concerning Consumer Protection (UUPK) affirms consumers' rights to security, comfort, accurate information, and opens up opportunities, although its implementation remains hampered by low legal awareness. Meanwhile, muamalah jurisprudence affirms the validity of a sale and purchase contract if it meets the pillars and conditions, and upholds the values ​​of honesty (ṣidq), justice (‘adl), trustworthiness, and the prohibition of gharar and tadlis. The results of the study indicate that violations of online transactions not only violate the UUPK but also undermine Islamic business ethics. Therefore, the integration of Islamic law and positive law is necessary to strengthen digital consumer protection in a fair and beneficial manner.

Anggun Syahriani Putri; Rizka Harfiani

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

This study aims to analyze the role of Islamic Religious Education (IRE) in shaping students’ character in the digital era, particularly through the use of non-digital learning media. The rapid development of technology has brought both positive and negative impacts on students. On one hand, technology facilitates access to information and enables more interactive learning processes. On the other hand, exposure to negative content and digital distractions can weaken students’ concentration and moral control. This research employed a quantitative method with a survey approach and a correlational design. Data were collected using a Likert-scale questionnaire from five respondents selected through purposive sampling. The findings reveal that teaching IRE using non-digital media significantly improves students’ concentration, discipline, and awareness of worship. Furthermore, IRE positively contributes to fostering wise internet usage and proper digital communication ethics. These results indicate that combining traditional approaches with the integration of religious values is highly effective in addressing the challenges of the digital era and promoting the development of students’ character rooted in Islamic values.