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Aulia Putri Evindra; Kemala Rita; Sandra Dewi

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

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

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

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

Erikson Damanik; Edo Maranata Tambunan; Meylida Girsang; Khansa Khalishah; Toras Pangindoan Batubara +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the implementation of a Moodle-based LMS at Universitas Murni Teguh. The activity was conducted in the form of an interactive workshop, including system introduction, simulation of CBT, guided practice, and discussion sessions involving university students and lecturers. The results showed a significant improvement in students’ understanding of LMS features, confidence in using CBT systems, and ability to manage digital-based examinations effectively. Active participation and engagement during the sessions reflected high enthusiasm and adaptability toward digital learning transformation. This activity demonstrates that the implementation of LMS Moodle is effective in improving academic preparedness and digital literacy among students, and can serve as a sustainable model for strengthening technology-based learning in higher education institutions.

Syifaaul Hasanah; Muhammad Taslim; Sigit Purwaka

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Education plays an important role in shaping the quality of human resources, particularly in developing students' critical thinking skills. In the learning process at school, teachers not only act as providers of information but also as facilitators who are able to create active, creative, and participatory learning environments. However, in practice, the learning process is still often dominated by one-way lecture methods, which tend to make students passive and less involved in the learning process. This condition affects the development of students’ critical thinking skills. Therefore, learning strategies that actively involve students are needed, one of which is through the implementation of Problem Based Learning (PBL).This study aims to analyze the strategies used by Islamic Religious Education teachers in implementing Problem Based Learning and its impact on students’ critical thinking skills at SMA Pembangunan V YAPIS Waena. This research employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation, while data analysis used the Miles and Huberman model which includes data reduction, data display, and conclusion drawing.The results of the study indicate that the implementation of Problem Based Learning is carried out through several stages, including presenting problems related to daily life, group discussions, problem analysis, and the presentation of discussion results by students. The implementation of this learning model increases students’ activeness in the learning process and encourages the development of critical thinking skills, such as identifying problems, analyzing information, expressing opinions, and drawing logical conclusions. Therefore, Problem Based Learning can be considered an effective learning strategy for improving students’ critical thinking skills in Islamic Religious Education learning.

Jusuf Leiwakabessy; Sherly Lewerissa; Richardozn da Ressureição da Silva Moningka; Melky Laisila; Joybida Arnold Loppies +1 more

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Negeri Haruru in Central Maluku Regency currently faces dual environmental challenges: unmanaged household organic waste and the frequent occurrence of surface water puddles during periods of high rainfall. This community service activity aims to educate and provide practical skills to junior high school students in Negeri Haruru regarding the implementation of 3R principles (Reduce, Reuse, Recycle) through the innovation of Biopore Infiltration Holes (LRB) using recycled plastic bottles as a cost-effective alternative to conventional liners. This innovation is designed to reduce plastic waste while simultaneously managing organic waste and improving soil water infiltration capacity independently at the household level. The implementation method involved participatory socialization, interactive discussions, and hands-on demonstrations of constructing biopore installations. The results indicated a significant increase in students' understanding of the role of soil fauna as decomposing agents and their technical ability to assemble used plastic bottles into functional biopore modules. The implementation of this innovation proved effective in maintaining the structural integrity of the infiltration holes and facilitating the biological decomposition of organic waste into compost. This program is expected to serve as a sustainable community-based environmental management model to minimize puddles and address waste problems in Negeri Haruru through a low-cost, appropriate technology approach.

Sri Yulianty Mozin; Indah Putri Pakaya; Florasita Detuage; Alya Ramadani Samuel; Moh Rizal Tuna

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Public service quality serves as a crucial metric for assessing how well the government meets the needs and expectations of the community. Within public administration, the effectiveness of public services indicates the government's capability to deliver governance that is open, responsible, and focused on the citizens. In Indonesia, one tool for gauging public service effectiveness is the Community Satisfaction Index (Indeks Kepuasan Masyarakat/IKM). This research seeks to examine how community satisfaction in public services is measured by identifying various service components and the approach used to compute the IKM. A descriptive qualitative research method is employed, utilizing a literature review. Information was gathered from books, academic journals, government regulations, and other scholarly materials relevant to public service quality and community satisfaction. The results reveal that the IKM measurement system offers a comprehensive framework for assessing the performance of public services based on several aspects, including service requirements, processes, completion time, costs, the skills and conduct of service personnel, and available facilities. Additionally, the findings demonstrate that enhancements in service quality, transparency, and the responsiveness of public organizations greatly affect community satisfaction levels. As a result, ongoing assessments of public services through the IKM framework are vital for improving governance effectiveness, boosting service delivery, and reinforcing public confidence in government agencies.

Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Azharisman Rozie; Dwi Agus Sumarno; Riko Wijaya; Hendayana Hendayana

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to strengthen government governance and adaptive digital human resource (HR) capacity of civil servants (ASN) in sub-districts of South Pontianak District, Pontianak City. The main problems identified through preliminary surveys were the low awareness and willingness of apparatuses to adapt to digital technology, as well as the absence of standardized operating procedures (SOPs) in internal administrative governance. Methods employed included reflective discussion, interactive lectures and discussions, and SOP drafting assistance. Evaluation was conducted using the CIPP model (Context, Input, Process, Product) along with pre-test and post-test instruments comprising 20 questions. The activity involved 18 apparatuses representing five sub-districts (Banua Melayu Darat, Banua Melayu Laut, Akcaya, Kota Baru, and Parit Tokaya) and one district representative. Results showed an increase in participants' average score from 75.00 (pre-test) to 86.47 (post-test), representing a 16% improvement. Additionally, the activity produced five internal administrative SOP documents and a Follow-Up Action Plan (RKTL) from each sub-district as a commitment to digital transformation implementation. In conclusion, education-based intervention and technical assistance proved effective in improving sub-district apparatus competency in supporting digital bureaucratic reform.

Muhammad Andra Nurramadhan; Irhamni Rahman

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research was conducted to analyze the process of providing social services for abandoned children at the Sayap Ibu Foundation. Abandoned children are seen as a group with a high level of vulnerability and therefore require special intervention in fulfilling basic rights, protection, and developing their personal capacity so they can develop optimally. The research method applies a qualitative approach that uses interview processes, observations, and documentation studies to obtain the required information. Research findings show that the services provided include aspects of protection, education, fulfillment of basic needs, and psychosocial development which are implemented in an integrated manner by professional staff and volunteers. In its implementation, this service still faces a number of obstacles, including limited human resources, infrastructure, and minimal support from the community, which has an impact on the suboptimal service. However, the Sayap Ibu Foundation still has a significant contribution in improving the welfare of abandoned children through various programs oriented towards social rehabilitation, character strengthening, and empowerment. Therefore, it can be concluded from this study that it is necessary to strengthen comprehensive and sustainable services, as well as closer collaboration between institutions, government and the community in order to increase the effectiveness of handling neglected children by utilizing the functions and roles of foundations to the maximum. Then, the implications of the results of this study can be used as consideration for policy makers and social actors in designing more effective service programs for neglected children.

Marleni Marleni; Gina Rizky Anggrayni

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Limited readiness for breastfeeding among third-trimester pregnant women may affect the success of breastfeeding practices. Insufficient knowledge regarding proper breastfeeding techniques can lead to various lactation-related problems, including incorrect breastfeeding positions, poor infant attachment, and ineffective breastfeeding. Therefore, effective educational interventions are needed to improve breastfeeding readiness during pregnancy. This community service program aimed to strengthen breastfeeding readiness among third-trimester pregnant women through e-booklet-based education on breastfeeding techniques in the working area of Kelapa Community Health Center. The program was conducted in June 2025 and involved 20 third-trimester pregnant women. Educational activities were delivered through interactive lectures, discussions, question-and-answer sessions, and the distribution of e-booklets. Evaluation was carried out using pre-tests and post-tests to assess changes in participants’ knowledge and attitudes after the intervention. The results showed an improvement in participants’ knowledge, with the proportion of women in the good knowledge category increasing from 20.0% to 75.0%, while the poor knowledge category decreased from 30.0% to 0%. Positive attitudes toward breastfeeding also increased from 40.0% to 85.0% following the educational intervention. The use of e-booklets as educational media facilitated participants’ understanding of breastfeeding materials and enabled independent review of the information after the program. This community service activity demonstrates that e-booklet-based breastfeeding education is effective in improving knowledge, fostering positive attitudes, and strengthening breastfeeding readiness among third-trimester pregnant women

Baharuddin Kasim; Dian Ferriswara; Enny Haryati; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency. The utilization of information technology in public services is one of the government’s efforts to improve administrative efficiency, transparency, and the quality of services provided to the public.This research employs a qualitative approach with a descriptive method to provide an in-depth depiction of the implementation of E-Governance in population administration services. Data collection techniques include interviews, observations, and documentation, while data analysis follows the stages of Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing alternative interpretations, and Forming and/or refining generalizable theory from the case study.The results indicate that the implementation of the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency is carried out through several key dimensions, namely E-Administration, E-Service, and E-Society. The E-Administration dimension is reflected in the use of digital-based administrative systems for managing population data and processing document applications electronically. The E-Service dimension shows that online services provide easier access for the public to manage population documents more quickly and efficiently. Meanwhile, the E-Society dimension demonstrates an increased utilization of information technology by the public in accessing population administration services. Nevertheless, the implementation of digital services still faces several challenges, such as limited digital literacy among the public and uneven internet access. This study concludes that the application of E-Governance in population administration services in Gresik Regency has made a positive contribution to improving the quality of public services through the utilization of information technology.

Imelda Ayuningtyas; Chilsa Niken Saharnaya; Zaenal Abidin; Dian Mustika Anggraini

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this study is to determine how the use of SOGAM puzzle media in mathematics can improve students' basic counting skills at the elementary school level, especially for addition and subtraction materials in grade 1. This study adopted a descriptive qualitative approach involving 27 grade 1 students of MI NU Hidayatul Mustafidin as research subjects. Data collection was carried out through observation and documentation during learning activities. The research findings showed that students appeared inactive in the learning process and faced difficulties in understanding the concept of addition and subtraction before the introduction of SOGAM puzzle media in mathematics. After the implementation of SOGAM puzzle media in mathematics, students' counting skills improved, as shown by increased accuracy in answering questions, speed in calculating, and better understanding of concepts. In addition, students became more active, enthusiastic, and motivated during learning. SOGAM puzzle media in mathematics can create a fun and interactive learning environment by incorporating game elements in the learning process. Thus, the use of SOGAM puzzle media in mathematics is proven to be effective in improving students' basic counting skills in addition and subtraction materials in elementary schools.

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

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

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Widya Ariyanti; Desvianti Desvianti; Davi Gunawan; Galang Januar Pratama; Caroline Anggun Prycillia Sitanggang +2 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of information technology has significantly transformed government administration, enhancing public service efficiency and effectiveness. However, many local government offices still manage population administration manually, leading to delays and data inaccuracies. This community service activity aims to enhance the capacity of Pematang Gubernur Village staff in managing digital-based population administration through the implementation of OpenSID. A qualitative approach was used, consisting of several stages: preparation, socialization, training, mentoring, and evaluation. The results demonstrated that OpenSID facilitated the digitalization of population data, improving the staff's ability to manage administrative services. During the mentoring process, the staff learned to use the system for daily tasks such as managing population data and issuing administrative letters more efficiently. As a result, the village staff were able to deliver faster and more accurate services. This initiative marks the beginning of digital transformation in population administration at the village level, contributing to a more streamlined and effective service delivery system. Overall, the activity not only improved administrative efficiency but also empowered the village staff with the skills necessary for future digital advancements.

Nasywa Nathania Sukma; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and research results. This activity focuses on improving the quality of regional public services through transparency of information on governor's regulations at the Legal Bureau of the Banten Provincial Regional Secretariat. The problem faced by the community is that there is still limited access and understanding of various regional law products, especially governor's regulations related to the implementation of government and public services. The methods used in this activity include the preparation stage, implementation of socialization, delivery of information, and evaluation of activities to the community. The results of the activity show that transparency of legal information is able to increase public understanding of local government policies and encourage community participation in the process of implementing government. In addition, this activity also contributes to increasing public legal awareness and strengthening the relationship between the government and the community. Thus, information transparency is an important factor in realizing good and accountable governance, transparent, effective, efficient, and oriented to the public interest.

Qodrat Bagus; Sabarudin Sabarudin

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Rubber (Hevea brasiliensis) is an important plantation commodity that contributes to improving rural livelihoods. However, the productivity of smallholder rubber plantations remains relatively low due to various technical constraints, socio-economic conditions, and limited farmers’ knowledge and technology. This study aims to analyze the influence of technical aspects of cultivation and socio-economic aspects on farmers’ knowledge and technology in rubber cultivation in Desa Antutan, Kecamatan Tanjung Palas, Kabupaten Bulungan. This research employed a mixed methods approach with a descriptive design. Quantitative data were collected through questionnaires distributed to 30 rubber farmers selected using purposive sampling, while qualitative data were obtained through in-depth interviews and documentation. Quantitative data were analyzed using multiple linear regression with SPSS software, while qualitative data were analyzed through data reduction, data display, and conclusion drawing The results indicate that technical aspects of cultivation and socio-economic aspects simultaneously influence farmers’ knowledge and technology in rubber cultivation. Partially, technical cultivation aspects have a more dominant effect than socio-economic aspects. Qualitative findings reveal that the main problems faced by farmers include improper tapping techniques, aging rubber trees, rubber price fluctuations, and limited access to agricultural training and extension services.

Yufa Yudhi Tehresia Imbiri; Karmanis Karmanis; Tri-Lestari-Hadiati

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

Roby Andika Harahap; Tri Reni Novita

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

Bastianus Alfian Juatmadja; Hosizah Markam; Natsir Nugroho

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

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.