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Surya Dharma Ali; Fanny Tanuwijaya; Moh. Ali

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

Moh Zainuddin; Mokhamad Nur Bawono; Heri Wahyudi; Roy Januardi Irawan

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The 50 meter freestyle is a sprint event that requires explosive strength, efficient technique, and optimal body stability. Arm muscle strength contributes directly to propulsion, while core muscle strength supports stability and force transfer. This study aimed to analyze the influence of arm and abdominal muscle strength on 50-meter freestyle swimming performance among athletes of the Science Swimming Team (SST) Sidoarjo. A quantitative correlational design was employed with a sample of 10 athletes aged 10–12 years (5 males, 5 females). Arm muscle strength was measured using the pull-up test, abdominal strength with a 30-second sit-up test, and swimming performance with the best time in a 50-meter freestyle trial. Data were analyzed using Spearman correlation and multiple linear regression with a 0.05 significance level. Results indicated a significant correlation between arm strength and swimming performance (r = 0.773; p = 0.009), while abdominal strength showed a positive but non-significant correlation (r = 0.609; p = 0.062). Regression analysis revealed that both variables together explained 57.7% of the variance in swimming speed. It is concluded that arm muscle strength has a dominant influence on freestyle sprint performance, whereas core muscles serve as supporting factors for stability and efficiency. These findings highlight the importance of integrated training programs combining arm and core strengthening to optimize sprint performance in young swimmers.

I Wayan Manik Mas Sri Dantya; I Wayan Sudiarsa; I Putu Kabinawa Raesa Putra; Brian Adi Sapurta; I Komang Hari Sastrawan

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the rapidly evolving digital economy, the ability to anticipate transaction surges is a strategic asset for marketplace platforms to maintain operational efficiency. This research aims to build an accurate daily transaction volume forecasting system thru the implementation of an Extract, Transform, and Load (ETL) pipeline and Autoregressive Integrated Moving Average (ARIMA) predictive modeling. The dataset used is sourced from dataset_olshop.csv, which includes transaction history for the entire year of 2025. The ETL stage focused on data cleaning and handling missing values, while time series analysis began with the Augmented Dickey-Fuller (ADF) stationarity test, which yielded a significant p-value of 0.000006. The parameter model was optimized using the auto_arima algorithm, which determined the ARIMA(2,0,0) configuration as the best model. The evaluation results of the model show fairly stable performance with a Root Mean Squared Error (RMSE) value of 2.002 and a Mean Absolute Error (MAE) of 1.704 on the test data. Research findings reveal a consistently higher purchasing pattern during the mid-month and end-of-month periods, with an average of 5.52 daily transactions, compared to the beginning of the month, which saw 5.48 transactions. The 30-day forecast results provide valuable insights for online store managers to proactively adjust inventory and logistics workforce allocation strategies. This research concludes that integrating data engineering techniques and statistical analysis can provide predictive solutions for the dynamics of the digital market.

Riski Seventin Manurung; Suratni Ginting; Yefta Vianus Marbun

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

The process of extending the International Maritime Dangerous Goods (IMDG) certificate for the Pegasus 3 Barge through SIMKAPEL at the Banten Class I KSOP Office at PT. Pasmaritim Samudera Nusantara, Cilegon Branch. The IMDG Code is intended to protect ship crews and also warn them that their vessels are carrying dangerous goods. An expired International Maritime Dangerous Goods (IMDG) certificate is a crucial step in maintaining a ship's seaworthiness, particularly for vessels transporting dangerous goods. Processing the renewal of an International Maritime Dangerous Goods (IMDG) certificate for a ship is done through the Shipping and Maritime Information System (SIMKAPEL) The Director General of Sea Transportation's system facilitates digital ship certificate renewal services. SIMKAPEL simplifies renewals and saves time and effort by requiring in-person visits to the Banten KSOP office. Service users can access application status anytime and anywhere. The method used in this research was field research namely in the form of direct observation and taking pictures based on the activities of processing ship certificate extensions through SIMKAPEL as well as library research, namely through books in the POLTEK AMI Medan library as well as online books, websites and journals related to the research object.

Laila Azizah; Indah Dwi Pancari; Afini Tri Agustina; Ajeng Triandari; Hamza Dwi Aulia Warhana

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

The attendance process at SMK Swasta Dwitunggal 2 Tanjung Morawa is still carried out manually, potentially causing inefficiency, delays, and inaccuracies in attendance data. This condition results in the difficulty of managing attendance data and less than optimal support for managerial decision-making in the school environment. This study aims to design an Enterprise Architecture (EA) for a school attendance system using the TOGAF Architecture Development Method (ADM) framework. The research method used is a qualitative approach with a case study design. The analysis is carried out through mapping existing conditions (AS-IS) and designing expected conditions (TO-BE) in several TOGAF ADM phases, including business architecture, information system architecture, technology architecture, as well as the Opportunities and Solutions and Migration Planning phases. The results of the study are an enterprise architecture blueprint and a migration roadmap that can serve as guidelines for the gradual implementation of a technology based attendance system. This design is expected to improve the efficiency of attendance management, data accuracy, and support the decision-making process in schools.

Raja Syahmuda Siregar; Bambang Irwansyah

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

This study aims to design a drug inbound and outbound transaction application that can improve the effectiveness and efficiency of drug data management at the UPTD Pharmacy Installation of Tanjungbalai City. The research method used in this study is a descriptive qualitative method with a case study approach. Data collection was carried out through direct observation at the research location, interviews with pharmacy staff, and documentation studies of documents related to drug management. The data obtained were then analyzed to identify weaknesses in the current system and determine the system requirements to be designed. The results of the study indicate that the existing manual recording system has not been able to support optimal drug management because it is less effective and prone to errors. The drug inbound and outbound transaction application designed in this study can assist pharmacy staff in recording incoming and outgoing drug data, monitoring drug stock in real-time, and generating reports automatically.

Alif Muhammad Pratama; Marcelino Mustopa

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

Martono Martono

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The Human Resource Department (HRD) plays a very important role in supporting the growth and sustainability of an organization or company. Employees represent the most valuable asset owned by the company, which means that HRD can be considered the most critical component that must be managed properly. The primary function of HRD encompasses the management of all aspects related to the workforce, including ensuring that every employee fully receives their rights. To enhance work effectiveness and efficiency, HRD requires support in the form of a computer-based technology system. Therefore, it is necessary to develop an application capable of accelerating and simplifying employee data management. This study aims to improve HRD performance through the creation of a Human Resource Information System (HRIS). The application development process adopts the Waterfall method. The final outcome of this research is an application that successfully facilitates the HRD department in carrying out its various tasks more effectively.

Miftakhul Rokhmah; Amanda Rafina Modesty; Auliya Ika Putri; Salsabiila Wina Delia; Adelia Girlani Bria +7 more

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The Soxhlet extraction method uses repeated heating and solvent circulation to separate substances from mixtures, producing more extract faster than maceration with less solvent. However, this method requires pure solvents and is not suitable for thermolabile compounds as they can be degraded by heat. Soxhlet extraction is more effective for limited quantities of dry and fine herbal materials. This method is widely used to extract phytochemical compounds such as flavonoids, tannins, and curcumin, and has potential in cosmetic raw materials, herbal medicines, and antioxidant products. Although it uses more energy, this technique is efficient and continuous. Modern innovations such as combining it with Ultrasonic Assisted Extraction (UAE) or environmentally friendly microextraction are expected to increase extraction efficiency while reducing the use of organic solvents. Modifications to Soxhlet, including automation and assistive technologies such as high pressure, ultrasound, and microwaves, open up opportunities for commercialization and further research with more optimal results and more practical operations. The modified Soxhlet is considered a “panacea” in extraction due to the significant performance improvements achieved.

Dicken Naluraning Yasmara; Trenda Aktiva Oktariyanda; Meirinawati Meirinawati; Eva Hany Fanida

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

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

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

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

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Asdianur Hadi; Ahmad Sukandar

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

Rahma Diana; Annisa Nurussa’adah; Desi Melani Salsabila; Putri Adelia Ramadhani; Fitriyani Fitriyani +2 more

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

Naimatul Fikriyah; Kartono Wibowo; Abdul Rochim

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Labor productivity is a critical factor in construction project success as it directly affects time, cost, and work quality. In the Palm Vista Residence housing development project, delays in ground floor structural works indicate suboptimal human resource performance. This study aims to analyze labor productivity levels, identify factors influencing productivity, and formulate strategies to improve productivity in sloof beams, columns, and floor slab works. The research employs a quantitative approach with descriptive-analytical methods through field observations, questionnaires, and interviews. Labor productivity is measured using the work sampling method and the Labour Utilization Rate (LUR), while influencing factors are analyzed using multiple linear regression. Strategy prioritization for productivity improvement is determined using the Analytical Hierarchy Process (AHP). The results show that labor productivity is at a moderate level and is significantly influenced by work experience, managerial aspects, and coordination and planning. The priority strategies include improving worker competence and strengthening project management practices. These findings are expected to provide practical guidance for construction labor management to enhance efficiency and ensure timely project completion.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Nurul Mardhiah Sitio; Tri Purwani

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

Meri Roito Siregar; Laisa Asri Nasution; Mawar Rasimah Br. Dalimunthe; Mohamad Anouvan Syumantra; Nurbaiti Nurbaiti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of the digital economy in increasing the competitiveness of MSMEs in Medan City. The rapidly developing digital transformation provides opportunities for MSMEs to expand their markets, improve operational efficiency, and strengthen their competitive position. However, the use of digital technology among MSMEs in Medan remains limited due to low digital literacy, limited capital, lack of training, and minimal use of digital platforms such as e-commerce, social media, and Google My Business. This study uses a descriptive qualitative method through a literature review of research conducted in 2024–2025. The results of the analysis indicate that the digital economy plays a significant role in increasing the competitiveness of MSMEs, particularly through digital marketing, technological innovation, and optimization of digital platforms that can increase visibility and interaction with customers. Based on the Resource-Based View (RBV) approach, the competitive advantage of MSMEs is determined by the quality of internal resources, especially digital literacy, innovation capabilities, and technology management. With the support of training and government policies, the implementation of the digital economy has the potential to strengthen the growth and sustainability of MSMEs in Medan City.

Fadilah Fadilah; Bagus Dwicahyono

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

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

Yumiana Mema; Gergorius Kopong Pati; Emirensiana Dappa Ege

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Health services at the Puskesmas (Community Health Center) are an important sector directly related to the community. However, there are still various challenges in patient data management and handling complaints that can hinder service efficiency. One of the efforts to improve service quality is by developing a complaint information system that can efficiently manage and record patient complaints. This study aims to develop a complaint information system for services at the Puskesmas Waimangura using the Prototype method. This method was chosen because of its ability to produce system prototypes that can be immediately tested and developed according to user needs. The system is designed to allow patients to submit complaints related to the services received, as well as enabling Puskesmas staff to follow up on and record each complaint systematically. With the implementation of this system, it is expected to increase efficiency in managing complaint data, speed up problem resolution processes, and improve accuracy in recording patient and complaint data. The results of prototype testing show that this system simplifies the complaint process and provides convenience for staff in following up on patient complaints. The implementation of this information system is expected to improve the quality of services at Puskesmas Waimangura and accelerate responses to issues faced by patients.