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Israwati Salsabila Karsimin; Irawaty Igirisa; Alfiyah Agussalim

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

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Mary Liziawati; Zakiah Zakiah; Ihyani Nurdiena Marliamara; Faika Rachmawati; Raden Putri Annisya Affriany Prasetyo +2 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Tobacco use remains a significant public health issue in Indonesia. Adolescents are considered capable of making their own decisions, including the choice to smoke. According to the Global Adult Tobacco Survey (GATS) 2021, the smoking prevalence in Indonesia is 33.5%, equivalent to 68.8 million people. This study aims to analyze the factors influencing smoking behavior among adolescents. The results of this study emphasize the importance of greater attention and action to smoking prevention efforts among adolescents, especially among males and those in the older age group. The interventions focused on health education and raising awareness of the dangers of smoking which need to be enhanced, as well as involving family and schools to create a supportive environment therefore the adolescents can make healthier decisions. Furthermore, these results can serve as a basis for the development of more effective policies to address the issue of smoking among adolescents in Indonesia. The research employed a descriptive quantitative method with a cross-sectional design. A total of 5,181 respondents were selected using simple random sampling, and data were collected using a questionnaire. The findings reveal that daily smoking behavior among adolescents is still relatively high, with 11.7% of respondents smoking every day. The majority of respondents were male (70.78%), with the largest age groups being 15 years (21.3%) and 14 years (20.6%). Bivariate analysis using the Chi-Square test indicated a significant relationship between smoking behavior and both age and gender, with a p-value of 0.000 (p < 0.05). These results suggest that male adolescents and older age groups are more likely to engage in smoking behavior than their counterparts.

Moh Choirus Samroni; Arikatul Jannah; Najnatul Mismah; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Digital transformation has driven organizations to adopt the metaverse as a 3D virtual workspace that enables employee interaction through avatars, thereby introducing new challenges in managing organizational identity, work culture, and employee loyalty. This study aims to analyze the role of human resource leadership in establishing organizational identity, transforming work culture, and sustaining employee loyalty within a metaverse-based work environment. The study employs an integrative literature review approach by systematically collecting and synthesizing relevant scholarly sources from reputable publications within the last five years. The findings indicate that organizational identity in the metaverse is constructed through avatar representation and virtual environment design, while work culture undergoes a transformation toward flexible digital interaction patterns that still require reinforcement of organizational values. Furthermore, employee loyalty is influenced by the quality of virtual experiences and the effectiveness of leadership communication. In this context, digital-based HR leadership emerges as a critical factor in fostering employee engagement and trust in a non-physical interaction setting. This study contributes conceptually by integrating leadership, identity, culture, and loyalty within the metaverse framework, and provides practical implications for organizations in designing adaptive human resource management strategies in response to the advancement of immersive technologies.

Helnisa Helnisa; Agus Zahron Idris

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

Maelivia Azilyah; Fitria Dewi Rahmawati; Yanto Haryanto; Bhakti Aryani

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The implementation of digital health information systems, such as e-Puskesmas, plays an important role in supporting electronic medical records in primary healthcare facilities. However, technical constraints, including network instability and system integration issues, may affect user satisfaction among healthcare workers. This study aims to analyze healthcare workers’ satisfaction in using e-Puskesmas based on the End User Computing Satisfaction (EUCS) method. This research employed a quantitative analytic approach with a cross-sectional design, involving 35 healthcare workers at Puskesmas Klangenan using total sampling. The variables consisted of five EUCS dimensions, namely content, accuracy, format, ease of use, and timeliness. Data were collected using a structured questionnaire with a Likert scale and analyzed using descriptive statistics and Spearman correlation test. The results showed that user satisfaction was categorized as very satisfied across all EUCS dimensions, with mean scores ranging from 4.11 to 4.47. All EUCS dimensions had a positive and significant relationship with user satisfaction (p < 0.05), with format and ease of use showing the strongest correlations. It can be concluded that the quality of system and information in e-Puskesmas significantly influences healthcare workers’ satisfaction, indicating the need for continuous system development to support optimal healthcare services.

Mirza Esvianti; Sudarmiatin Sudarmiatin; Heri Pratikto

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

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

Endra Rahmawati

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Limited competence among teachers in systematically managing scientific references remains one of the main challenges in producing high-quality scientific writing. This community service activity aims to enhance the competence of Biology MGMP teachers in Sidoarjo in reference management through a Smart Referencing approach using the Mendeley application as a Reference Management System. The methods employed include training sessions, hands-on practice, and mentoring in the use of Mendeley, covering installation, library management, and the automatic integration of citations and bibliographies into scientific documents. The evaluation of the activity was conducted through questionnaire distribution to measure participants’ improvement in understanding and skills. The analysis results indicate that several technical aspects, such as the use of the Mendeley plugin in Microsoft Word (score = 3.40) and the overall ease of use of the application (score = 3.00), fall into the high category on a maximum scale of 4. This suggests that although the application is perceived as useful, there is still a need for initial adaptation in its usage. Furthermore, the overall mean score of all questionnaire items is 3.74, with a satisfaction index of 93.5%, which falls into the very high category. These findings indicate that the Mendeley-based Smart Referencing training received very positive responses and was effective in improving participants’ understanding and skills in reference management for scientific writing.

Aditya Bayu Prakosa; Umi Nur Faizah; Rifa uzdhah

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

Psychological conflicts often arise intensely, as illustrated in Usmar Ismail’s play Ayahku Pulang. The character Gunarto experiences inner turmoil and trauma from family disputes, which trigger various defense mechanisms. This study aims to describe the forms of defense mechanisms exhibited by Gunarto and identify the factors behind their emergence.  Using a literacy  psychology approach, specifically Sigmund Freud’s psychoanalytic theory, the research elaborates on the character’s psychological dynamics. The qualitative method employed the read-and-record technique, with data analyzed through the Miles and Huberman model involving reduction, classification, and inference. Findings reveal eight defense mechanisms used by Gunarto: denial, repression, avoidance, compartmentalization, rationalization, displacement, sublimation, and identification with the aggressor. Their emergence is influenced by psychological factors such as past trauma, economic hardship, and disharmonious family relationships. In conclusion, Gunarto’s defense mechanisms reflect symptoms of individuals facing trauma and family disharmony. This study demonstrates how a literary-psychological approach enriches understanding of literature as a reflection of the human psyche and reveals more about a character’s inner world.

Santy, Neng; Fauziya, Fizi

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043

Moch. Wildani Dwi Sulaiman; Nur Khasanah; Faidhiyatul Muna Iza; Mu’alimin Mu’alimin

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

Work motivation, job satisfaction, and employee performance are key aspects of management psychology that continue to evolve as organizational productivity demands increase. In an era of global competition, organizations are required to manage human resources effectively by enhancing work motivation and job satisfaction to achieve optimal performance. This study aims to examine the relationship between work motivation and employee performance, as well as to analyze the role of job satisfaction as a mediating variable in that relationship. The method used is a literature review with a qualitative approach. Data were collected through the Google Scholar and Publish or Perish databases using keywords related to work motivation, job satisfaction, and employee performance from a management psychology perspective. From 25 articles found between 2022 and 2026, 5 of the most relevant articles were selected for further analysis.The results of the study indicate that work motivation has a significant influence on employee performance, both directly and indirectly through job satisfaction as a mediating variable. Additionally, there is a growing trend toward the integration of management psychology approaches in efforts to enhance employee performance. Thus, it can be concluded that the simultaneous management of motivation and job satisfaction is a key factor in achieving optimal performance. Further research is recommended to develop a more comprehensive and integrative model.

Maria Silvana Mariabel Carcia; Ferlina Pora; Maria Ayuni Nona Melci; Maria Benedikta Jawa Liwun; Maria Alusia Inpona

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Printing businesses such as Anugerah Digital Printing Maumere face increasingly fierce competition, yet many have not fully implemented the concept of competitive human resources effectively. This study aims to analyze the role of competitive human resources in improving service quality and work productivity. The method used involves direct interviews with management and literature studies. The results indicate that the current condition of human resources still faces several challenges, including a lack of mastery of new technology, limited creativity and innovation, and a need for improved discipline. The efforts undertaken to address these issues include skills training and development, provision of motivation and rewards, optimization of technology usage, and establishment of a positive work culture. The implementation of these strategies has proven effective in enhancing employee performance and service quality. This research provides practical implications for business owners in their efforts to increase company competitiveness despite limited resources..

Wahyu Agung Priyadi; Paulus Wardoyo; Wyatti Saddewisasi

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of the research that has been carried out is to determine and analyze the effect of supervision and work load on work quality through work stress of employees of KPP Pratama Semarang Candisari. The research method used is SEM, with the technique of PLS. This study’s PLS-SEM analysis led to the following conclusions: 1) It is known that supervision and work load have a significant effect on work stress. While supervision has a negative influence on work stress, work load has a positive influence. 2) Supervision and work load both have significant and positive effect on work quality. 3) There is a significant effect of supervision and work load on work quality through work stress of employees at KPP Pratama Semarang Candisari. While significant effect of supervision on work quality through work stress has a negative influence, work load on work quality through work stress has positife effect..

Agustinus Fermaldo; Yoseph Adsandro Abang

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

Maria Gustiana Wanda; Yonitha Regi; Fransiska Nona Fani; Maria Noni

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The furniture industry is a strategic sector in the regional economy, including in Sikka Regency, East Nusa Tenggara, where the JeparaWaidoko furniture business owned by Mr. Agus Komarudin has been operating since 2010. In running its business, Mebel JeparaWaidoko faces various operational risks that have the potential to disrupt production continuity, employee safety, and financial stability. This study aims to comprehensively analyze the risk management process at this business, including risk identification, risk analysis and assessment, evaluation and prioritization, and implementation and monitoring of risk controls. The method used was descriptive qualitative, using in-depth interviews with the business owner and field observations. The study identified three main risks: the risk of flooding, the risk of workplace accidents due to the use of production machinery, and the risk of rising raw material prices. All three are categorized as high-priority risks requiring planned and systematic management. These findings indicate that risk management practices at Mebel JeparaWaidoko remain informal and intuitive, despite the implementation of simple control measures. This study recommends formalizing an ISO 31000-based risk management system, improving occupational health and safety programs, and diversifying raw material suppliers as medium-term strategic steps

Maria Rasdiana Bure; Yosefin Vitrian Nona Tresna; Maria Olgantina Lue; Camelia Indriani Trisanty Lodan; Maria Imelda Dua Ate

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Human resources (HR) are an important factor in determining the success of a business because they play a role in increasing productivity, service quality, and company competitiveness. In an era of increasingly intense business competition, companies are required to have a competitive, professional workforce that is capable of adapting to technological developments and customer needs. This paper aims to identify competitive human resource development strategies at Helen Cempaka Bakery and their impact on business progress. The method used in this paper is a descriptive method with a literature study approach and observation of the business conditions at Helen Cempaka Bakery. The results of the discussion show that human resource development strategies at Helen Cempaka Bakery are implemented through job training, guidance and supervision, motivation, improvement of work discipline, teamwork development, and the use of modern technology and equipment. In addition, indicators of competitive human resources include ability, expertise, knowledge, and good work attitudes. Human resource development has a positive impact on improving employee performance quality, business productivity, service quality, and customer satisfaction. Therefore, continuous human resource development is highly necessary so that Helen Cempaka Bakery can maintain competitiveness and continue to grow amid business competition.

Margaretha Yulianti; Elisabeth Elsa; Fransiska Sulistia; Yusni Nona Wohen; Tresia Winata Dua Dori

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Risk management is a crucial aspect of business sustainability, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector which face various business environment uncertainties. This study aims to analyze the implementation of operational risk management at Warung Ecco Roso Kediri, covering the processes of risk identification, analysis, evaluation, control, and monitoring applied by the business owner. This research employed a qualitative descriptive method with a case study approach, using in-depth interviews and field observation for data collection. The results showed that the implementation of operational risk management at Warung Ecco Roso Kediri has been carried out across all process stages, yet it remains simple, informal, and based on the owner’s experience without systematic documentation. The main identified risks include raw material risks, market demand risks, business competition risks, as well as service and hygiene risks. The control strategies implemented focus on maintaining product quality, operational efficiency, and price adjustment. Although the applied system is not formally structured, these risk management practices are considered effective in maintaining business stability and continuity. This study recommends the development of Standard Operating Procedures (SOPs), risk documentation, and the use of a risk matrix to improve risk management effectiveness in the future.

Sakia Putri Samsul; Andi Kartika Kusnasriyanti; Muryani Arsal

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.

Oktavian Tri Pandowo; Yusuf Azka Junianto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of employer branding on the job interest of Generation Z in digital companies. The background of this research is based on the increasing competition among companies in attracting young talents, especially Generation Z, who have unique characteristics such as being highly adaptive to technology, prioritizing work-life balance, and having high expectations toward the workplace environment. Employer branding has become an essential strategy for companies to build an attractive and competitive image as an employer. This study employs a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 respondents from Generation Z who are seeking jobs or interested in working in digital companies. The sampling technique used was purposive sampling. Data analysis techniques include validity testing, reliability testing, simple linear regression analysis, and t-test. The results indicate that employer branding has a positive and significant effect on Generation Z’s job interest. This implies that the better the company’s image as an employer, the higher the interest of Generation Z to work in the company. This study suggests that digital companies need to strengthen their employer branding strategies to attract and retain young talents.

Agatha Helena Deze

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

The rapid growth of digital financial technologies has transformed how individuals access and manage financial resources, yet disparities in financial literacy remain a critical issue. This study aims to systematically examine the transformation of financial literacy in the digital era by identifying its conceptual development, key dimensions, and future research directions. A qualitative approach using the Systematic Literature Review (SLR) method was employed, following a structured process of article selection, screening, and synthesis from reputable academic databases. The findings reveal that financial literacy has evolved into a multidimensional construct encompassing financial knowledge, behavior, attitudes, and digital financial literacy. The study also highlights that technological advancement increases both opportunities and risks, requiring individuals to possess higher levels of cognitive and digital competence. Furthermore, the results indicate the need for more integrative frameworks and inclusive research across diverse contexts. This research contributes by offering a comprehensive conceptual mapping and identifying research gaps to guide future studies in the field of digital financial literacy.

Maria Silvana Mariabel Carcia; Yoaclinus De Royan Gilo Ipir; Pancrasius Carleandro Lera

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the strategic relationship of human resource management (HRM) in improving the productivity and competitiveness of the Bakti Setia small-scale wooden furniture business. Small furniture enterprises play an important role in supporting regional economic growth and employment opportunities. However, many small businesses face challenges in human resource management, such as low workforce skills, lack of training, and minimal structured management systems. This research employed a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of HRM strategies, including recruitment, job training, motivation, work discipline, and reward systems, has a significant relationship with increased business productivity. In addition, good communication between business owners and employees also influences work effectiveness and the quality of the furniture products produced. This study concludes that effective human resource management strategies can enhance the sustainability of the Bakti Setia small-scale wooden furniture business.