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Ivan Fatchan Gani Wardana; Alimuddin Rizal

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of marketing content on business performance with moderation in price strategy and CRM. This research design is quantitative research with primary data in the form of the calculation of assets, turnover, and capital owned by MSMEs in Purworejo Regency. The data collection technique uses library research and documentation techniques. The population in this study is MSMEs that are members of the Purworejo Regency MSME Forum in 2025, amounting to 1,819 business actors. The sampling technique used is the Slovin formula so that the sample for this study is 67 business actors. The results of the study show that marketing content and CRM have an impact on business performance, Price Strategy has no impact on business performance and both price strategy and CRM strengthen the relationship between marketing content and business performance. Future studies may explore the deeper dynamics of these variables in other regions or sectors to gain further insights into effective business management practices.

Rizkison Rizkison; Amelia Iriani; Bambang Suntoro

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A healthy and sustainable company is the primary measure of financial performance. Approaches such as financial ratios are not sufficient to assess financial performance; methods that provide a more comprehensive picture of a company's economic value creation are also needed. Economic Value Added (EVA) is one method that can be used in performance measurement. This study aims to determine the financial performance of PT Astra Otoparts Tbk from 2020–2023 using the Economic Value Added (EVA) method, through a quantitative descriptive approach. The annual financial reports of PT Astra Otoparts Tbk from 2020 to 2023 obtained from the official website of the Indonesia Stock Exchange and the company's official website are the data used in this study. The financial performance of PT Astra Otoparts Tbk from 2020 to 2023 is considered good based on the results of the study, because the company was able to generate a positive EVA value each year, indicating that the company has succeeded in creating economic added value for shareholders and maintaining its business continuity.

Siti Nur Azizah Putri Wangi; Nurul Hidayati

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The decline in service quality observed in 2023, such as frequent malfunctions of queue management machines and slow credit processing, indicates that the implementation of Total Quality Management (TQM) at PT Bank Pembangunan Daerah Sulawesi Tenggara, Wakatobi Branch, has not been fully optimized. These issues are particularly evident in aspects of continuous improvement, employee education and training, long-term management commitment, and employee involvement and empowerment. Therefore, this study aims to analyze the effect of Total Quality Management implementation on employee performance at PT BPD Sultra Wakatobi Branch. This research was conducted from February to August 2024 in Wangi-Wangi Regency. The study employed a quantitative research design using a census approach, in which all 40 employees were included as respondents. The data used in this study consisted of primary data collected through questionnaires and secondary data obtained from company documents. Descriptive analysis and Structural Equation Modeling–Partial Least Squares (SEM-PLS) were applied to examine the relationship between TQM and employee performance. The results reveal that long-term management commitment as well as employee involvement and empowerment have a significant effect on employee performance. In contrast, continuous improvement and education and training do not show a significant influence, indicating the need for further evaluation and improvement to strengthen the future implementation of Total Quality Management and enhance organizational performance.

Zahroh Atiqah; Roza Mulyadi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

Revina Choirunnisa Ramadina; Sri Trisnaningsih

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.

Ican Kumala; Furqan Khalidy

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

This study aims to analyze the effect of e-commerce adoption on the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. E- commerce adoption factors are measured through the dimensions of platform usage, technology integration, and digital marketing activities. Sales performance is assessed based on sales growth, market expansion, and increase in customer numbers. The research method uses a quantitative approach by distributing online questionnaires to 250 MSME owners in five major cities (Jakarta, Surabaya, Bandung, Medan, Makassar) who have used at least one e-commerce platform (such as Tokopedia, Shopee, Bukalapak, or a standalone website) for at least one year. Data were analyzed using multiple regression analysis techniques with the help of SPSS 25 software. The results show that e-commerce adoption has a significant positive effect on the sales performance of MSMEs. Specifically, technology integration (such as the use of inventory management and digital payment tools) and digital marketing activities (advertising and promotions on social media) are the most dominant factors. These findings provide practical implications for MSME owners and policymakers to further encourage digitalization by providing training and supporting infrastructure.

Anini Nihayah; Ghozi Murtadho; Ika Marlisa Raharjo

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

This study aims to develop an Indonesian traffic sign detection system using a transfer learning approach to improve road safety and traffic efficiency. The dataset was obtained from Kaggle and consists of 2,100 images across 21 traffic sign classes. The research stages include data collection, preprocessing to reduce noise and normalize image brightness, object detection using YOLOv5, and classification based on transfer learning with ResNet, VGG-16, and MobileNet architectures. Model performance was evaluated using accuracy, precision, recall, and F1-score metrics. Experimental results indicate that the YOLOv5 model is capable of detecting traffic sign objects; however, the classification performance remains relatively low, with a mean Average Precision (mAP) value of 0.17. These findings suggest that further optimization is required in data preprocessing, dataset quality, and model parameter tuning to achieve better performance. This study demonstrates that transfer learning has significant potential for developing computer vision-based traffic sign detection systems, although further improvements are necessary to ensure robustness under real-world Indonesian traffic conditions.

Latif, Tya Maulia; Sudiyanto; Cumdari

Jurnal Komunikasi Pendidikan 2026 Universitas Veteran Bangun Nusantara

Oral communication is a core competency in 21st-century education; however, instructional materials in elementary schools tend to emphasize reading and writing rather than structured speaking practice. This gap highlights the need for innovative learning resources that explicitly foster students’ oral communication skills. This study aimed to develop and evaluate a Project-Based Learning (PjBL) module designed to enhance the oral communication skills of fourth-grade elementary school students. The research employed a Research and Development (R&D) approach using the ADDIE model, encompassing analysis, design, development, implementation, and evaluation stages. The participants were 30 fourth-grade students, and the developed module was validated by three experts in material, media, and language. Data were collected through validation sheets, teacher and student response questionnaires, and pretest–posttest performance assessments.The expert validation results indicated high feasibility, with scores of 95% (material), 94% (media), and 96% (language), yielding an overall average of 95%. Teacher and student responses demonstrated strong practicality (92% and 88%, respectively; average 90%). The effectiveness test revealed a significant improvement in students’ oral communication performance, with mean scores increasing from 67 (pretest) to 86 (posttest), resulting in an N-Gain of 0.65, categorized as moderately high effectiveness. These findings suggest that the developed PjBL module is feasible, practical, and effective in improving elementary students’ oral communication skills. The study contributes to the field of communication-oriented instructional design by demonstrating how structured project-based modules, supported by simple digital enhancements such as QR-linked instructional videos, can systematically integrate speaking practice into Indonesian language learning at the primary level.

Anasya Risquita; Desi Ika

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of liquidity, company growth, and company size on firm value, with profitability as a mediating variable. These three independent variables are seen as internal factors that, theoretically, can influence firm value, both directly and indirectly through financial performance. This study employs a quantitative approach, using multiple linear regression analysis, path analysis, and Sobel tests to examine the mediation effect. The results show that liquidity has a significant effect on profitability, while growth and company size do not have a significant impact. Furthermore, the findings indicate that liquidity, growth, and company size do not directly affect firm value. However, profitability was found to significantly influence firm value and can mediate the relationship between liquidity and firm value. In contrast, profitability does not mediate the effect of growth or company size on firm value. These findings contribute to understanding the importance of profitability as a factor influencing firm value and provide insights into how internal company factors affect financial performance and firm value.

Saher Mohammed Hameed; Imad Saad Allah Khamis

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Since the coach is the absolute core element in the process of success in training and the sport-specific goals, this study has been conducted in order to develop a scale to assess the football coaches based on the perspectives of the players. Given the nature of the study, the researcher used the descriptive method significantly the survey approach. Football players were used as the study population. The sampling method was non-random and involved a total of 80 players, 20 in the pilot and 60 in the main study. It was designed based on the scientific rules of scale-building. It had various dimensions associated with some aspects of the coach's job. Content validity was ensured and test–retest method was employed to establish reliability. Faialdani and Aleem 2020. The objective of this study was to develop the scale for assessing the performance of football coaches and to determine its validity and reliability as well. Methods: The scale was handed out to886 football coaches who have either bachelor graduation degree or higher from 16 provinces in Iran, covering the entire country.

Wisnu Wisnu; Fatkhuri Fatkhuri

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

Kartika Dian Rahmawati; Dafid Irawan; Riman Riman

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research looks into how site managers in construction projects in Malang City manage and improve their use of human resources. The research is driven by the significance of effective human resource management in ensuring project success and the lack of studies focusing on the operational strategies of site managers within a local context. This study uses a quantitative method that is both descriptive and analytical. It involves giving out a survey to 40 people, including site managers, contractors, and foremen. The independent variables include leadership and supervisory style, human resource planning and workforce allocation, training and competency development, team communication and coordination, performance monitoring and evaluation, as well as motivation and welfare. The dependent variable is the degree to which human resource management is optimized. The results of validity and reliability tests indicate that all research instruments are valid and reliable. Multiple linear regression analysis shows that leadership and supervisory style, along with human resource planning and workforce allocation, have a significant partial effect on improving HRM practices. Other variables have a positive but statistically insignificant partial effect on the estate. Overall, the management of human resources in construction projects in Malang City is considered to be fairly good. This study confirms that leadership and workforce planning are the main strategic factors for site managers in improving the effectiveness of human resource management in construction projects.

Istikhori Istikhori; Salma Tsana Fii; Emi Tresnawati; Ai Siti Rahmawati; Aat Yuniawati +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Human resource management (HRM) in education plays a strategic role in determining the quality and success of educational implementation. Educators and educational staff are the main assets of educational institutions that directly influence the quality of learning processes and outcomes. This article aims to examine the concept of educational human resource management, its scope, and the urgency of implementing effective HRM in improving educational quality. This study employs a qualitative approach using library research by reviewing relevant books, scientific journals, and educational regulations related to human resource management and education. The results indicate that the scope of educational HRM includes human resource planning, recruitment and selection, placement and organization, training and development, performance appraisal, compensation and rewards, coaching and maintenance, as well as termination and retirement. The implementation of professional, systematic, and sustainable educational HRM contributes significantly to improving the professionalism of educational personnel, institutional effectiveness, and the achievement of educational goals. Therefore, educational human resource management is a key factor in realizing high-quality and sustainable education.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Fajar Husain Asy’ari; Rio Subandi; Rizal Agri Wahyuadi; Sigit Prakosa A N

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

The development of the digital era demands that youth possess practical and applicable information technology (IT) skills to enhance competitiveness in the workforce and entrepreneurship. However, the gap between theoretical knowledge and basic technical skills—such as computer assembly, installation, and troubleshooting—remains a real challenge among youth, particularly in community settings such as the Patitech Academy in Pati Regency. The training program was implemented using experiential learning methods and a participatory approach over three days. A total of 25 participants engaged in a series of activities, including socialization, technical training, intensive mentoring, and evaluation. Measurement instruments included written pre- and post-tests, practical performance observation, and satisfaction questionnaires. Data analysis showed a significant improvement in participant competencies. The average post-test score increased by 40.2% compared to the pre-test, with 85% of participants demonstrating mastery in assembling computers, installing operating systems, and performing basic troubleshooting independently. The troubleshooting aspect recorded the highest increase (45%). The success of the program was supported by direct learning methods, an ideal participant-instructor ratio, and a curriculum relevant to industry needs. Hands-on training proved effective in significantly improving youth technical IT competencies. The program not only built hard skills but also increased participants' self-confidence and independence. For sustainability, it is recommended to develop advanced modules, strengthen industry networking, and establish a digital alumni forum. The findings of this study can serve as a model for developing youth empowerment programs based on digital skills in other communities.

Fariz Zharfan Haris

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2026 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

Male reproductive performance serves as a foundational metric for predicting the reproductive quality traits of progeny. This study aimed to investigate the interaction between semen quality in Etawa Grade (PE) and Boer bucks and non-genetic factors, specifically age and season. The research utilised secondary data on fresh semen production collected from 2018 to 2022. Quality parameters evaluated included ejaculate volume and individual sperm motility. Data were obtained from the Central Java Artificial Insemination Center and analysed using the Statistical Analysis System On Demand for Academics to determine the interactive effects of age and season on fresh semen production. The results indicated that bucks in the younger age category tended to produce higher semen volumes compared to other age groups. In conclusion, there is a general interaction between age and season on the semen quality of PE and Boer bucks. The interaction observed in fresh semen volume and motility was significantly influenced by individual age differences and seasonal factors based on rainfall levels. Further research is warranted to investigate these interactions across additional macroscopic and microscopic parameters.

Elvira Isir; Karmanis Karmanis; Tri Lestari Hadiati

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of the public services of the Sorong City Education Office for the community by examining the relationships among service effectiveness, community satisfaction, service accountability, and apparatus responsiveness. The research uses a mixed-methods approach: a quantitative component involving distributing questionnaires to 30 respondents, analyzed using descriptive statistics and correlation, and a qualitative component involving in-depth interviews with five main sources, analyzed using triangulation and thematic analysis. The results of the study show that the effectiveness of public services is in the good category, with a significant relationship between service effectiveness and community satisfaction, service accountability, and responsiveness of the apparatus. Apparatus responsiveness has the strongest relationship with service effectiveness, showing the importance of officer responsiveness in improving the quality of education services. The interview findings also show that education services have improved, though further progress is needed in service speed and information transparency. The study's findings confirm the relevance of public administration theory and service quality in explaining the performance of regional education services. The research is limited in the small number of respondents and its focus on a single agency. Therefore, further research is recommended to increase the sample size, involve several public service agencies, and use a more comprehensive analytical model.

Melinda Ari Rohmawati; Mochammad Radja Nurdzaki; Mohammad Fauzani Nur Hafifi; Rais Amin

Proceeding of the International Conferences on Engineering Sciences 2026 Asosiasi Riset Ilmu Teknik Indonesia

Cilacap Regency in Central Java Province is recognized as an important contributor to national food production due to its extensive agricultural land and reliance on technical irrigation systems. The performance of irrigation networks, particularly secondary channels in the Serayu Irrigation Area (DI), is essential in regulating water levels to support agricultural activities in Sampang and Karangasem Villages. Variations in rainfall and field conditions often create water level differences that disrupt irrigation distribution, reducing water flow efficiency to rice fields and lowering productivity, especially during the dry season. This study aims to design secondary irrigation channels capable of maintaining stable water levels based on irrigation requirements. The research applies a descriptive quantitative method using rainfall data from BMKG, along with land area and elevation data interpreted from Google Earth imagery in 2025. The data were analyzed using probability and Thiessen polygon methods to estimate design rainfall, determine water availability, calculate irrigation demand, and plan channel dimensions. The analysis shows that Secondary Channel BGS 4.B serves an irrigation area of 103.57 hectares with a planned discharge capacity of 0.0343 m³/s. The channel design includes a base width of 0.65 meters and a water depth of 0.65 meters, with water surface elevations of 14.27 meters upstream and 13.15 meters downstream. Evaluation using a 10-year rainfall return period of 151.677 mm shows the channel can convey discharge effectively while maintaining water levels below the embankment, ensuring reliable irrigation distribution.

Amanda Oktavira Br Tarigan; Oktarini Khamilah Siregar

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.

Rokhim Sunandi; Ezra Bernadus Wijaya; Slamet Sumarno

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Stroke is a major cause of long-term disability and frequently results in balance impairment that limits functional mobility and increases the risk of falls. Impaired trunk control and postural instability are common consequences of stroke, highlighting the need for effective rehabilitation strategies. This study aimed to analyze the effect of Core Stability Exercise on balance improvement in stroke patients undergoing rehabilitation at the Medical Rehabilitation Polyclinic of RS Adhyaksa Jakarta. A case study design with a pretest–posttest approach was applied to three patients with ischemic stroke who presented with balance disorders. The intervention consisted of Core Stability Exercise, including bridging, bird-dog exercise, and seated balance exercise, conducted three times per week for eight sessions. Balance performance was measured using the Berg Balance Scale before and after the intervention. The findings demonstrated a consistent increase in Berg Balance Scale scores in all patients, indicating improvements in static and dynamic balance as well as a reduction in fall risk. Patients with better initial motor control showed faster and greater improvement, although positive changes were also observed in patients with more severe impairments. These results suggest that Core Stability Exercise contributes to enhanced trunk stability, postural control, and functional balance in stroke patients. The study implies that integrating Core Stability Exercise into routine physiotherapy programs may support more comprehensive and individualized stroke rehabilitation, particularly in addressing balance-related functional limitations.