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Yulaikha Maratullatifah; Dwi Utari Iswavigra; Very Dwi Setiawan; Mursalim Mursalim; Budi Wibowo

Introduction: Additive Manufacturing (AM) has revolutionized the production of complex geometries, offering flexibility, customization, and precision across various industries. However, optimizing multiple process parameters simultaneously to enhance AM performance remains a significant challenge. This study focuses on improving both mechanical properties and surface quality by utilizing multi-objective optimization techniques. Literature Review: The research reviews existing approaches in AM optimization, highlighting the limitations of single-objective optimization and the potential of multi-objective evolutionary algorithms (MOEAs). Previous studies demonstrate the difficulty of balancing competing objectives, such as tensile strength and surface roughness, within AM processes. Materials and Method: This study employs NSGA-II, MOEA/D, and SPEA2 algorithms to optimize AM parameters like layer thickness, build orientation, and infill density. The optimization aims to improve mechanical performance, including tensile strength and impact resistance, while reducing build time and surface roughness. The methodology integrates experimental validation with computational predictions to evaluate the effectiveness of these algorithms. Results and Discussion: The optimization process yielded Pareto-optimal solutions that balanced mechanical strength and surface quality. The results demonstrated improvements in tensile strength and surface finish without significantly increasing build time. Trade-off analysis highlighted the inherent conflicts between mechanical performance and surface quality, allowing for better decision-making in industrial applications. The study contributes to the AM industry by offering a comprehensive optimization framework for improving both efficiency and product quality.

Yustinus Kevinsius Fenti; Yonathan H.L.Lopo; Philips Y. N. Ndoda

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the politics of spatial planning in the land-use conversion of the Bowosie Forest in Labuan Bajo as part of the National Strategic Project (PSN) for tourism development. The transformation of the forest into an economic tourism zone demonstrates that spatial planning is not neutral, but rather an arena of power relations among the state, investors, and local communities. Through regulatory instruments such as revisions of the Regional Spatial Plan (RTRW), ministerial decrees on forest release, and the granting of Management Rights (HPL) to BPOLBF, the state has facilitated tourism investment and the commodification of space. Using a qualitative approach and David Harvey’s theory of Accumulation by Dispossession, the study finds that these policies have produced three forms of exclusion: spatial exclusion (loss of access to land and water sources), political exclusion (limited community participation in decision-making), and economic exclusion (development benefits concentrated among investors). The village government occupies a structurally limited position due to the top-down nature of the policy framework. The study concludes that the conversion of the Bowosie Forest reflects a process of capital accumulation legalized through state regulation, highlighting the need for more inclusive and socially just spatial planning.

Wiwik Tiswiyanti; Selviana Ramadhani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Piutang pelanggan Indihome yang tidak tertagih merupakan salah satu permasalahan yang berdampak langsung terhadap arus kas dan stabilitas keuangan perusahaan. Laporan Tugas Akhir ini bertujuan untuk menjelaskan tata cara penagihan piutang pelanggan Indihome di Telkomsel Branch Jambi, mengidentifikasi media komunikasi yang digunakan pada setiap tahapan penagihan, serta mengetahui kendala yang dihadapi. Metode penulisan yang digunakan pada laporan ini adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi kepustakaan pada divisi BCR (Billing Collection Retention) Indihome Telkomsel Branch Jambi. Hasil pembahasan menunjukan bahwa penagihan dilakukan secara bertahap mulai dari pendataan pelanggan menunggak, pengiriman informasi tagihan, pengingat setelah jatuh tempo, penagihan via media komunikasi, pemberian surat peringatan, penagihan oleh tim CTB (Caring Territory Base), hingga isolir sementara layanan. Media komunikasi yang digunakan meliputi telepon, WhatsApp, dan email, dengan telepon dan WhatsApp sebagai media yang paling efektif. Kendala utama yang ditemui yaitu nomor pelanggan tidak aktif, pelanggan tidak merespon, serta penundaan pembayaran akibat kendala ekonomi. Pembaruan data pelanggan secara berkala dan peningkatan intensitas follow-up diperlukan untuk meminimalkan risiko piutang tak tertagih.

Dudiyanto Pakaya

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Population mobility is a dynamic phenomenon that plays an important role in regional development processes. Population movement is influenced by various interconnected factors, particularly social, economic, and environmental aspects. This study aims to analyze the factors influencing population mobility using a Systematic Literature Review (SLR) approach. Data were collected from relevant national and international scientific literature published within the last ten years. The results indicate that economic factors are the primary determinants driving population mobility, particularly in relation to employment opportunities and income improvement. Meanwhile, social factors such as education and social networks act as supporting elements in the mobility process. Environmental factors also show significant influence, especially in the context of climate change, natural disasters, and environmental degradation. The interaction among these factors demonstrates that population mobility is a multidimensional phenomenon that requires a comprehensive analytical approach. This study is expected to contribute to the development of population studies and serve as a reference for sustainable development policy formulation.

Banafsyah Imanda Safa; Vidinia Nuansa Citra; Nicho Candra Hariyanto Putra; Titiek Rachmawati

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.

Indri Basiru; Banafsyah Imanda Safa; Diana Oktavia Kholimah wati; Vidinia Nuansa Citra; Tries Ellia Sandari

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

Dhea Sakila; Hartati Bahar; Putu Eka Meiyana Erawan

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

The issue of nutrition among school children remains a public health challenge in Indonesia. As an effort to improve the nutritional status of students, the government launched the Free Nutritious Meal program (MBG) in educational units. However, in its implementation, there are still students who do not take advantage of the program. This study aims to identify the reasons why students do not utilize the Free Nutritious Meal (MBG) program based on the (ABC) theory of antecedent, behavior, consequence at SD Negeri 100 Kendari. This research uses a qualitative method with a case study approach. The number of informants to be studied is 6 people selected through Purposive Sampling, consisting of students, the principal, teachers, SPPG officers, and parents. Data collection is conducted through in-depth interviews, recording, observation, and documentation. The data are analyzed through the stages of data reduction, data presentation, and drawing conclusions. Research results show that the antecedent of students' knowledge about the MBG program is at the level of knowing to understanding, the application of the provided menu has been in accordance with balanced nutrition principles, and the program policy is supported by various parties. Students' behavior shows rejection of the program influenced by negative experiences, perceptions of the halalness of food containers, and parental prohibitions. The consequence of students not participating does not directly have a negative impact on their learning conditions or physical health, because nutritional needs are still met from other sources. Therefore, students have no motivation to utilize the program. In conclusion, students who do not take advantage of the MBG program are influenced by perceptions, experiences, and parental restrictions. Therefore, it is necessary to improve education, strengthen communication, and enhance the quality of program implementation to increase the utilization of the MBG program.

Devina Aulia Wardani; Siti Aisyah; Titek Rachmawati

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.

Siti Zaadah; Novita Sari; Mar Atun Saadah

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

This study aims to analyzei thei peirformancei and contributing factors to thei failurei of thei digital-baseid Civil Seirvant Manageimeint Information Sisteim (SIKILAT) adoption at thei Jambi Provincei Human Reisourceis Deiveilopmeimnt Ageincy (BPSDM) using a Teichnology, Organization, and EInvironmeint (TOEI) peirspeictivei. Thei study eimployeid a qualitativei, deiscriptivei approach. Thei reisults indicatei that SIKILAT impleimeintation is suboptimal and unsustainablei. From a teichnological peirspeictivei, obstacleis includei lack of minteinancei, limiteid systeim quality, and complicateid usability. From an organizational peirspeiktivei, thei lack of mandatory policieis and low useir compeiteincy and participation arei keiy obstacleis. Meianwhilei, from an einvironmeintal peirspeictivei thei lack of reigulations and eixteirnal preissureis havei leid to thei systeim’s deiclinei as a priority.

Uswatun Chasanah

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan menganalisis peran Otoritas Jasa Keuangan (OJK) dalam mendorong investasi syariah melalui fungsi regulator, pengawas, pelindung konsumen, penjaga stabilitas sistem keuangan, serta edukasi dan literasi keuangan. Metode yang digunakan adalah kualitatif dengan pendekatan studi pustaka dan analisis tematik. Hasil kajian menunjukkan bahwa OJK berperan strategis dalam menciptakan ekosistem investasi yang aman dan berkelanjutan. Regulasi yang adaptif meningkatkan kepastian hukum dan kepercayaan investor, sementara pengawasan memastikan kepatuhan terhadap prinsip kehati-hatian dan syariah. Perlindungan konsumen dilakukan melalui pengawasan praktik investasi dan penanganan pengaduan, sedangkan stabilitas sistem keuangan dijaga melalui koordinasi dengan Bank Indonesia dan Lembaga Penjamin Simpanan. Selain itu, edukasi dan literasi keuangan syariah berperan dalam meningkatkan pemahaman dan partisipasi masyarakat. Namun, terdapat tantangan berupa rendahnya literasi keuangan syariah, perkembangan fintech yang pesat, serta kesenjangan implementasi regulasi. Oleh karena itu, diperlukan kebijakan yang adaptif dan sinergi antar pemangku kepentingan.

Islakhul Muamalah Devitasari; Suwono Suwono; Hatta Setiabudhi

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Studi ini dirancang untuk menginvestigasi pengaruh Suhu Permukaan Laut (SST) dan konsentrasi klorofil-a terhadap variabilitas hasil tangkapan ikan di kawasan Pantai Selatan melalui pendekatan model regresi linear berganda dengan estimasi Ordinary Least Squares (OLS). Pada tahap diagnostik awal, terdeteksi adanya indikasi autokorelasi positif pada residual model (statistik Durbin–Watson = 0,993), suatu kondisi yang berpotensi menginduksi bias pada estimasi standard error sehingga dapat mengkompromikan validitas inferensi statistik. Guna mengantisipasi permasalahan tersebut, dilakukan koreksi menggunakan metode Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) standard errors yang diimplementasikan melalui komputasi Python. Hasil estimasi pasca-koreksi mengungkapkan bahwa secara simultan, variabel SST dan klorofil-a memberikan pengaruh yang signifikan terhadap keragaman hasil tangkapan ikan, dengan nilai koefisien determinasi (R²) sebesar 23,7%. Berdasarkan uji parsial (uji t terkoreksi), SST menunjukkan pengaruh negatif yang signifikan secara statistik terhadap hasil tangkapan, sementara klorofil-a tidak memperlihatkan pengaruh yang signifikan. Temuan tersebut mengimplikasikan bahwa variabel termal (SST) memiliki kontribusi yang lebih dominan dibandingkan indikator produktivitas primer (klorofil-a) dalam memengaruhi dinamika hasil tangkapan ikan pada wilayah kajian.

Iftah Rizki Fatimah Yasmin; Nabila Nabila; Shefiyah Mediana; Lilik Chumaidah; Suwatah Suwatah

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Social interaction is an important part of students' lives, especially in the school environment and socializing with peers. In the process of this interaction, verbal bullying behavior often appears which is often considered a form of joke or a natural thing. In fact, verbal bullying can have a quite serious psychological impact on students who experience it. This study aims to examine various forms of verbal bullying that occur in social interactions in students and analyze the psychological impact it causes. This study uses a literature review method by analyzing various scientific sources in the form of research journals, scientific articles, and relevant books published in the range of 2016–2026. The results of the study show that verbal bullying in students can appear in various forms, such as mockery of physical or ability, insults, the use of harsh words, yelling, and humiliation in front of others or the general public. Various studies have also shown that these behaviors are influenced by the factors of the friendship environment, lack of emotional control, and excessive joke culture among students. The psychological impact caused includes decreased self-confidence, the emergence of feelings of sadness, anxiety, stress, and a tendency to withdraw from the social environment. Therefore, attention from various parties, especially the school and family environment, is needed to prevent and reduce the occurrence of verbal bullying so that students' psychological development can take place in a healthy manner.

Salim, Agus; Sudarmiatin Sudarmiatin; Agus Hermawan

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

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

Sitti Hadra; Nabila Nabila; Firta Dewi; Ketrin Rinayanti Manullang; Dewi Suci

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2026 CV. ALIM'SPUBLISHING

Penelitian ini menganalisis pengaruh topologi star terhadap performa jaringan komputer di era digital, di mana akses internet Indonesia mencapai 72,78% menurut BPS (2024), menuntut infrastruktur andal dan efisien. Tujuan utama adalah mengevaluasi keunggulan seperti kemudahan pemeliharaan, performa stabil, serta keamanan terpusat, sekaligus keterbatasan kritis berupa single point of failure, biaya kabel tinggi, dan skalabilitas terbatas, dengan mitigasi melalui protokol redundansi FHRP. Metode yang digunakan adalah studi kepustakaan digital melalui analisis literatur dari jurnal, e-book, dan sumber daring. Hasil menunjukkan topologi star unggul untuk LAN skala kecil-menengah dengan throughput tinggi dan deteksi kesalahan mudah, meskipun rentan kegagalan pusat; integrasi FHRP berhasil meminimalkan downtime di bawah 1% serta mencapai uptime 99,9%. Secara keseluruhan, topologi star dikombinasikan redundansi menjadi solusi optimal untuk lingkungan enterprise modern, dengan saran penggunaan switch stackable, monitoring SNMP, dan VLAN untuk meningkatkan skalabilitas serta keamanan.

Putri Mita Azhari; Arief Hadian; Yayuk Yuliana; Emelia Rahmadany Putri Gami

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

This research aims to examine the influence of Brand Awareness, Social Media Marketing, and Online Customer Reviews on the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas. This study uses a quantitative research method with a questionnaire research design. The subject of this research is Hijab Azzura, and the object of the study is consumers who purchase Hijab Azzura, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that Brand Awareness has a positive effect on purchasing decisions. Social Media Marketing has a positive effect on purchasing decisions. Online Customer Reviews also influence purchasing decisions. The F-test results indicate that Brand Awareness, Social Media Marketing, and Online Customer Reviews simultaneously affect the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas, with an F calculated value of 12.781 > F table value of 2.700, and a significance value of 0.000 < 0.05. The adjusted coefficient of determination (R Square) is 0.292, meaning that 29.2% of the dependent variable can be explained by the independent variables, while the remaining 70.8% is explained by other variables outside the ones studied.    

Soni Sadono; Novian Denny Nugraha; Donny Trihanondo

Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study explores the revitalization of the Sundanese Pegon script through a community-based training program at Al-Huda Islamic Boarding School, Bandung. Conducted by the Community Service Team of Telkom University in June 2025, the program aimed to preserve traditional Islamic literacy by reintroducing the Pegon script to students (santri). Utilizing a qualitative-descriptive method through observation, interviews, and document analysis, the research reveals that the training successfully enhanced both the students' awareness and technical proficiency in reading and writing Pegon. Interview results with the Chairman of the Al-Huda Foundation, Roni Syahroni, emphasize that this effort is not merely an academic achievement but a vital step in reviving the historical soul of the pesantren. The findings demonstrate strong community support for preserving local cultural literacy. The study concludes that the community-based education model is highly effective and viable as a strategy to sustain the Islamic cultural heritage of Nusantara amidst modern challenges. Thus, Pegon literacy remains a spiritual and intellectual bridge for future generations.

Sitti Hadra; Nabila Nabila; Firta Dewi; Ketrin Rinayanti Manullang; Dewi Suci

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2026 CV. ALIM'SPUBLISHING

Penelitian ini menganalisis pengaruh topologi star terhadap performa jaringan komputer di era digital, di mana akses internet Indonesia mencapai 72,78% menurut BPS (2024), menuntut infrastruktur andal dan efisien. Tujuan utama adalah mengevaluasi keunggulan seperti kemudahan pemeliharaan, performa stabil, serta keamanan terpusat, sekaligus keterbatasan kritis berupa single point of failure, biaya kabel tinggi, dan skalabilitas terbatas, dengan mitigasi melalui protokol redundansi FHRP. Metode yang digunakan adalah studi kepustakaan digital melalui analisis literatur dari jurnal, e-book, dan sumber daring. Hasil menunjukkan topologi star unggul untuk LAN skala kecil-menengah dengan throughput tinggi dan deteksi kesalahan mudah, meskipun rentan kegagalan pusat; integrasi FHRP berhasil meminimalkan downtime di bawah 1% serta mencapai uptime 99,9%. Secara keseluruhan, topologi star dikombinasikan redundansi menjadi solusi optimal untuk lingkungan enterprise modern, dengan saran penggunaan switch stackable, monitoring SNMP, dan VLAN untuk meningkatkan skalabilitas serta keamanan.

Rara Dian Setiani; Novi Mubyarto; Ferri Saputra Tanjung; Hansen Rusliani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to analyze the impact of middlemen on the price of Fresh Fruit Bunches (FFB) of oil palm received by farmers in Lambur I Village, Tanjung Jabung Timur Regency, from a sharia economic perspective. This study also examines the FFB marketing patterns carried out by farmers and the factors that influence farmers in choosing where to sell their harvest. The method used is a qualitative approach with a case study research type. Data were obtained through in-depth interviews, field observations, and documentation to understand FFB marketing practices and the socio-economic relationships between farmers and middlemen. The results show that FFB marketing in Lambur I Village is carried out through three main channels: middlemen, the Marketing Chain of Trust (RAM), and palm oil processing factories. Most farmers choose to sell FFB to middlemen because the transaction process is easier, payments are fast, and transportation costs are not required. In addition, urgent financial needs, limited transportation facilities, and long-standing socio-economic relationships also influence farmers' dependence on middlemen. In practice, middlemen play a dominant role in determining prices, deducting approximately Rp 250–Rp 300 per kilogram from the factory price. From a sharia economic perspective, marketing practices through middlemen are essentially permissible as long as they are carried out with mutual consent and do not contain elements of usury, gharar, or injustice. However, the dominance of middlemen in determining prices indicates a bargaining imbalance that could potentially harm farmers, thus not fully reflecting the principle of justice in sharia economics

Amelia, Ivana; Fachruzzaman, Fachruzzaman; Fadli, Fadli; Hanif, Padlim

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.

Marissa Widya Rahma; Utami Arsih

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to describe the implementation of the Project-Based Learning (PjBL) model in creative dance learning. It also analyzes the results of creative dance projects produced by grade XI students of SMA Negeri 14 Semarang. This study uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects consist of one Cultural Arts teacher and students of grade XI. Data analysis employs the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that the implementation of PjBL is conducted through seven systematic stages: project determination, planning, scheduling, exploration and movement creation, monitoring, project presentation, and reflection. Students demonstrate active involvement in group discussions, movement exploration, and collaboration. Each group successfully produces creative dance work with diverse themes, reflecting the development of creativity and critical thinking skills. This study highlights students creative processes at each stage of the project, which has not been widely explored in previous studies.