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Dwi Hanadya; Rima Febrianti

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This collaborative activity aims to integrate academic learning and community service through tour guide practices at the Monpera Museum and the Sultan Mahmud Badaruddin II Museum Palembang. Students are directly involved in introducing local history and culture to visitors, while also practicing communication skills and applying contextual English. The activity method includes observation, field practice, and reflection on learning outcomes. The results of the activity indicate that students gain a deeper understanding of local cultural values, increase their confidence in public communication, and develop an appreciative attitude towards Palembang's historical heritage. This activity also shows the effectiveness of the experiential learning and service-learning approach in developing academic competence as well as the social character of students. Thus, the practice of this tour guide can be utilized as a community-based learning model relevant to higher education in the fields of language, culture, and tourism.

Hanif Achmad Shohiburriyadh; Wilda Ayunin Nufus; Nur Nafi’atul Jannah; Ahmadi Ahmadi; Mu’alimin Mu’alimin

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

Conflict is an inseparable part of social interaction within organizational and educational life. When not properly managed, conflict can disrupt institutional stability and effectiveness. Therefore, understanding the definition of conflict and its management strategies is crucial for both academics and practitioners. This study aims to review recent literature on the definition of conflict and conflict management strategies in educational and organizational contexts, guided by two research questions: (1) how is conflict defined in the literature from 2020 to 2025, and (2) what conflict management strategies are most commonly applied across various contexts. The method used is a literature review, with data collected through Google Scholar and the Publish or Perish application using the keyword “definition of conflict.” From a total of 20 identified articles, 18 were selected through a screening process based on recency, open access, and topic relevance. The findings indicate that the definition of conflict is contextual and multidimensional, while the management strategies generally include communication, negotiation, and institutional policy.

Octaviani Octaviani; Esha Aulia; Shofwatul Fuadah; Mita Nasywa; Ferida R

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

Islamic boarding schools (pesantren) as traditional Islamic educational institutions not only serve as places for shaping students’ character, morals, and spirituality but also hold great potential in developing community economic independence through the management of pesantren business units. These business units are a concrete manifestation of the values of independence, hard work, and responsibility taught in the pesantren’s educational process. The purpose of this study is to examine in depth the role of pesantren business units in supporting the economic self-reliance of the pesantren itself as well as their contribution to empowering the surrounding community. This study employs a descriptive qualitative method with a case study approach on several pesantren that have successfully developed various business units such as cooperatives, agriculture, livestock, garment production, and student shops. The results show that pesantren business units function not only as a means of entrepreneurship education for students but also as a primary source of funding to support the operational activities of the pesantren. In addition, they act as the driving force of the local economy by creating employment opportunities, increasing income, and promoting community-based economic empowerment. The success of pesantren business units is influenced by professional management, strong leadership support, and the ability to innovate and adapt to changing times.

Alfira Azka Fidiyanti; Mohammad Abdul Mukhyi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of academic achievement, internship experience, competence, and work motivation on the work readiness of Gunadarma University Management students in the Depok region. The research employed a quantitative method using primary data collected through questionnaires. A total of 250 valid responses were obtained using a non-probability sampling technique with purposive sampling. Data analysis was conducted using Smart PLS 4 software with several testing stages, including convergent validity, Average Variance Extracted (AVE), composite reliability, Cronbach’s alpha, discriminant validity, R-square test, predictive relevance (Q²), and hypothesis testing. The results indicate that academic achievement, internship experience, competence, and work motivation significantly influence students’ work readiness, both directly and indirectly. These findings highlight the importance of enhancing practical experience and internal motivation among students to better prepare them for the increasingly competitive job market.

Iqbal Saputra; Taat Kuspriyono; Yunidyawati Azlina

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.

Bahri Kamal; Muhamad Bakhar

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

This research aims to find out the effects of the service performance of the general administration staff on the level satisfaction of the academic community at the harapan bersama polythechnic tegal. The sample was selected by means of the slovin formula technique and it consisted of 98 consumers. The techniques used in data collection were observation, interview, literature, and questionnaire. The data analysis techniques were quantitative with the statistic analysis descriptive quantitative, data quality test (validity test and reliability test), classic assumption test (normality’s test, multicolonierity test, heteroskedasticity test, and autocorrelation test), multiple linear regression, hypotesis’s test (t’s test and F’s test) and coefficient of determination. The results of the research show that : (1) there is a positive and significant partially between effect of the service performance in cleanliness on the satisfaction of the academic community at the Harapan Bersama Polythechnic Tegal, indicated by a regression coefficient of 0,286, a tobserved value of 4,472, and a significance value of 0,000; (2) there is a positive and significant partially between effect of the service  performance in infrastructure on the satisfaction of the academic community at the Harapan Bersama Polythechnic Tegal.

Miftakhul Qirom

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

This study aims to determine: (1) the influence of motivation on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of motivation and work discipline on employee performance at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (PUSNA) Work Unit. This study was conducted at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (Pusna) in the field of population control and family planning with motivation and work discipline as independent variables and employee performance as the dependent variable. This study used a sample of 44 people determined by the Slovin sample. Data collection techniques through observation and questionnaires. Instrument testing uses validity and reliability tests, while data analysis techniques used are classical assumption tests and multiple linear regression using SPSS 25. The results of the study indicate that motivation and work discipline variables simultaneously have a positive and significant effect on employee performance. While partial testing shows that motivation and work discipline have a significant effect on employee performance. Furthermore, motivation is the dominant factor that influences employee performance.

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.

Elia Rossa

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the dynamic and competitive business environment, profitability has been recognized as a fundamental determinant of corporate sustainable growth. However, the complex relationship between profitability and sustainable growth, particularly through the mediating role of firm performance, remains understudied in emerging markets like Indonesia. This study examines the impact of profitability on corporate sustainable growth and investigates the mediating role of firm performance in this relationship among companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with Structural Equation Modelling (SEM), this research analyses panel data from 112 companies listed on the IDX during 2018-2023, resulting in 672 observations. Profitability was measured using Return on Assets (ROA), sustainable growth using Sustainable Growth Rate (SGR), and firm performance using Tobin's Q. Data were analyzed using PLS-SEM to test both direct and mediating relationships. The findings reveal that profitability has a strong positive and significant impact on sustainable growth (β = 0.417, t = 9.328, p < 0.001), representing the highest path coefficient among all financial determinants examined. Firm performance significantly mediates the relationship between profitability and sustainable growth (indirect effect = 0.096, p < 0.001), indicating partial mediation. The model explains 47.9% of the variance in sustainable growth (R² = 0.479). Profitability emerges as the most critical financial determinant of sustainable growth in Indonesian listed companies. The study confirms that profitability influences sustainable growth both directly and indirectly through enhanced firm performance, providing dual pathways for growth enhancement. These findings have significant implications for corporate financial management and investment decision-making.

Wahyudi Wahyudi; Wa Jana; Ernawati Usman; Jurana Jurana; Mustamin Mustamin

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

This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.

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.

Anisa Aulia Fitri; Ulil Albab; Mawardi Mawardi

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

This study aims to analyze and compare the implementation of the rahn contract at Pegadaian Syariah and Bank Syariah from the perspectives of sharia compliance and customer satisfaction. Using a qualitative approach with in-depth interviews with 15 informants, consisting of institution management, sharia supervisors, and customers, the study found that Pegadaian Syariah excels in service aspects, cost transparency, and process convenience, resulting in higher customer satisfaction. On the other hand, Bank Syariah stands out in terms of internal supervision and collateral security, although its administrative process is more complex. Both institutions have adhered to sharia principles in accordance with DSN-MUI fatwas, but there are differences in the technical implementation and service strategies. This study highlights the importance of synergy between service efficiency and sharia compliance in managing rahn products, and contributes to the development of more inclusive and sustainable sharia pawn practices in Indonesia. The findings are expected to provide guidance for sharia financial institutions in improving service quality while maintaining sharia principles.

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.

Kezia Mulianto; T. Arie Setiawan Prasida; Jasson Prestiliano

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

The low level of financial literacy in Indonesia, which only reached 49.68% according to the Financial Services Authority (OJK) in 2022, highlights the urgency of financial education from an early age. Children aged 11–12 are at an ideal developmental stage to understand basic financial concepts such as income, expenses, saving, and delayed gratification. This study aims to introduce financial literacy through an interactive learning medium in the form of a board game. Board games are chosen because they enhance children's engagement in learning while playing and serve as an alternative to excessive gadget use. Through gameplay, children practice financial decision-making by simulating buying and selling activities, managing expenses, and choosing to save. This approach also supports the development of children's self-efficacy, which refers to their belief in their ability to manage financial tasks. By applying this method, children are expected not only to understand the value of money but also to implement basic financial management skills in daily life. Educational board games offer an effective tool for instilling healthy financial habits from an early age.

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.

Raihana R. J. Ombaier; Lazarus Ramandei; Tommi Tommi

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

This study aims to examine how technology, particularly social media, plays a role in increasing community participation in the development of the sago forest tourism area in Kampung Sereh, Sentani District, Jayapura Regency. The area holds strong natural and cultural potential, yet its development as a tourist destination remains underutilized. The research adopts a qualitative descriptive approach using interviews, field observations, and document analysis. findings reveal that digital technology-especially social media platform such as Instagram and Facebook-has broadened the reach of tourism promotion. Young people in the community have started to use these platforms to share tourism- related activities and local cultural practices. However, challenges persist, including low digital literacy, limited access to proper devices, and the lack of technical training and assistance. Community participation is evident in various aspects, such as organizing cultural performances, preparing traditional food, and engaging in environmental conservation. This study recommends ongoing digital training and the formation of a community- managed promotional team to support sustainable and inclusive tourism development.

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.

Kezia E Kaiba; Sudiro Sudiro; Tommi Tommi

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

Settlements are an important aspect in regional development, where settlements reflct human activities in fulfilling basic needs for housing. Wai Mhorock Village is one of the administrative villages located in Abepura District, Jayapura City. Based on Regional Regulation No. 18 of 2006 this study aims to analyze and examine the settlement patterns developing in this village and to identify whether population factors are the main influence on settlement distribution, or whether other factors play a role. The research method used is descriptive quantitative. Data collection was carried out through comprehensive field observation, documentation, in-depth interviews and data processing using applications such as ArcGIS, SPSS, or Excel.The results of this study show that the settlement distribution in Wai Mhorock Village is categorized as dispersed. This pattern occurs due to various factors, and based on regression results, it was found that population variables—such as those not yet working and those already employed—significantly influence the Y coefficient. From these findings, it is expected that policies can be formulated to enhance regional development and to address issues within Wai Mhorock Village.

Sudaryono, Eko Arief; Sutopo, Bambang; Sulardi, Sulardi; Kurniasih, Lulus; Widarjo, Wahyu +3 more

Adi Widya: Jurnal Pengabdian Masyarakat 2025 Lembaga Penelitian dan Pengabdian Masyarakat

Pondok pesantren memiliki peran strategis dalam membentuk karakter dan meningkatkan kualitas pendidikan santri. Di tengah arus globalisasi dan perkembangan teknologi, kemampuan menulis ilmiah menjadi keterampilan penting untuk melanjutkan studi maupun memasuki dunia kerja profesional. Namun, mahasantri di Ma’had ‘Aly Kharisma Haromain masih menghadapi keterbatasan karena belum tersedianya modul terpadu yang mencakup metodologi penelitian, teknik penulisan, dan etika publikasi Islami. Kondisi ini membatasi potensi mereka dalam menghasilkan opini, artikel, maupun karya ilmiah yang berkualitas, padahal kontribusi pesantren sangat dibutuhkan untuk memperkaya khazanah keilmuan dan mendukung pembangunan masyarakat. Program pendampingan literasi dan penulisan ilmiah yang dilaksanakan melalui workshop, pelatihan komprehensif, serta monitoring dan evaluasi terbukti mampu meningkatkan keterampilan menulis, membangun budaya riset, dan mendorong kolaborasi akademik. Dengan dukungan keberlanjutan program, perbaikan sarana, dan pengembangan modul adaptif, inisiatif ini diharapkan memberikan manfaat yang lebih luas, baik bagi lembaga pesantren maupun masyarakat sekitar secara berkelanjutan.

Saputri, Rizma Avizah; Fathihani

This study aims to analyze the influence of financial literacy, paylater usage, and income on the consumptive behavior of Generation Z in Indonesia. The background of this research is based on the increasing use of digital financial services, particularly paylater, and the growing trend of consumptive lifestyles among Generation Z, who are exposed to the convenience of technology and have relatively low financial control. The research uses a quantitative approach with descriptive and causal analysis. The population in this study consists of Generation Z in Indonesia aged 18–27 years who have income and have used paylater services. The sampling technique used was non-probability sampling with the purposive sampling method, and the sample size was 100 respondents. Data were collected using questionnaires and analyzed using SPSS version 26. The analysis included validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that financial literacy has a negative and significant effect on consumptive behavior, meaning that the higher the financial literacy, the lower the tendency to act consumptively. Conversely, paylater usage and income have a significant joint influence on Generation Z’s consumptive behavior.