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Bambang Dwi Waluyo; Achmad Bayu Chandrabuwono

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Haul Guru Sekumpul is one of the biggest religious traditions in Indonesia that brings together millions of participants from various regions to commemorate KH. Muhammad Zaini Abdul Ghani, better known as Guru Sekumpul. This activity not only serves as a religious commemoration, but also reflects the value of togetherness, solidarity, and deep spirituality. This research aims to reinforce the argument that in fact the feedback process between group involvement and emotional reactions strengthens solidarity, both in mechanical and organic contexts, thus creating deeper social bonds. Thus, mechanical and organic solidarity are not separate but interrelated. Through a qualitative approach, this research analyzes how mechanical and organic solidarity interact with each other in the context of this activity. The results show that mechanical solidarity, characterized by shared values and beliefs, serves as the foundation for a more complex organic solidarity, where individuals with different roles depend on each other. The findings also serve as a critique of Émile Durkheim's theory of solidarity. In addition, the use of social media and traditional media plays an important role in disseminating information and organizing activities, creating a sense of community among congregants. This is also a new additional factor that is in line with the changing times but was previously undeveloped during Émile Durkheim's time. Thus, Haul Guru Sekumpul is not only a religious event, but also a symbol of collective power that binds people in a common goal, creating a harmonious and respectful community.

Nugroho, Santoso Tri; Winarsih, Hesti; Kurniasari, Putri; Nikmah, Nurul; Rizki, Nayla Kharismatul +4 more

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background:Tuberculosis remains a serious public health challenge in Indonesia, including in Pekalongan City, which sees an annual increase in cases. The still high number of TB cases and deaths each year indicates that the program being implemented is not yet fully effective, therefore requiring active community involvement, increased capacity of health workers, and closer cross-sector integration. Aims: This activity aims to provide comprehensive community nursing care through a promotive and preventive approach, with an emphasis on identifying risky behaviors, knowledge deficits, and non-adherence to TB treatment. Method: The methods used included community assessment, establishing a community nursing diagnosis, planning education-based interventions, implementing outreach and simulation activities, and evaluating outcomes. Results: The results of the activity indicated that most people have limited knowledge about TB prevention, and that risky behaviors and non-adherence to therapy persist. Interventions, including group outreach, interactive discussions, and education on the importance of medication adherence, demonstrated increased knowledge and healthier behavior changes. Conclution: The conclusion of this activity emphasized the importance of the active role of community nurses in reducing TB transmission rates through educational approaches, active surveillance, and cross-sector collaboration. Recommendations focused on strengthening ongoing education and the involvement of families and community health workers in early detection and monitoring of TB patient therapy.

Muh Amirul Mukminin; Hesti Andriyani Putri; Via Rahmah

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

Widya Agustina; Dian Rianita

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

Hironimus Bandur; Selesius Eki Canggu; Maria Silfetreli Moi; Methildis Melania Bahanul; Viralius Jadut +2 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The phenomenon of infinite scrolling in digital media reflects a fundamental shift in how modern individuals experience spirituality in the digital era. The continuous flow of information creates new spaces for the search for meaning, including the human relationship with the Divine, while simultaneously introducing challenges in the form of constant distraction that disrupts deep reflection. This study aims to analyze how infinite scrolling contributes to a crisis of spiritual awareness and how digital technology functions as an ambivalent space between distraction and reflection. The research employs a descriptive qualitative method with a library research approach, using relevant academic literature and religious documents. The findings indicate that intensive digital engagement reduces opportunities for contemplation, weakens reflective capacity, and produces shallow and fragmented spiritual experiences. However, digital technology also provides broad access to spiritual resources that can be used constructively. This study concludes that the crisis of spiritual awareness in the digital era is influenced not only by individual factors but also by technological structures shaping human attention. Therefore, digital literacy that includes ethical and spiritual dimensions is essential to ensure technology supports the search for meaning.  

Muh Amirul Mukminin; Hesti Andriyani Putri; Via Rahmah

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

Moch Nizar Dava Ramadhan S; Puspanantasari Putri, Erni

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Abstract. This research aims to analyze the effectiveness and reliability of production machines in the process of making public street lighting poles (PJU) at PT. XYZ The main problem faced by the company is high machine downtime so that production targets are not achieved. Therefore, a method is needed that is able to measure machine effectiveness as a whole and identify the main causes of production losses. The method applied includes Overall Equipment Effectiveness (OEE) to measure machine effectiveness based on three components, namely availability, performance and quality. The Total Productive Maintenance (TPM) approach is used to identify factors causing low effectiveness through Six Big Losses analysis. Apart from that, Mean Time To Repair (MTTR) and Mean Time Between Failure (MTBF) are calculated to determine the level of machine reliability. The data used includes machine working hours, downtime, operating time, production quantities, defective products, as well as machine damage and repair data. The analysis results are expected to show the level of machine effectiveness and identify the dominant factors causing downtime. Based on these results, improvement proposals are prepared to reduce downtime, increase machine reliability and improve production productivity Keywords: Overall Equipment Effectiveness (OEE), Total Productive Maintenance (TPM), Six Big Losses, Downtime, Efektivitas   Abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas dan keandalan mesin produksi pada proses pembuatan tiang penerangan jalan umum (PJU) di PT. XYZ Permasalahan utama yang dihadapi perusahaan adalah downtime mesin yang tinggi sehingga target produksi tidak tercapai. Oleh karena itu, diperlukan metode yang mampu mengukur efektivitas mesin secara menyeluruh dan mengidentifikasi penyebab utama kerugian produksi. Metode yang diterapkan meliputi Overall Equipment Effectiveness (OEE) untuk mengukur efektivitas mesin berdasarkan tiga komponen, yaitu availability, performance, dan quality. Pendekatan Total Productive Maintenance (TPM) digunakan untuk mengidentifikasi faktor penyebab rendahnya efektivitas melalui analisis Six Big Losses. Selain itu, dilakukan perhitungan Mean Time To Repair (MTTR) dan Mean Time Between Failure (MTBF) untuk mengetahui tingkat keandalan mesin. Data yang digunakan mencakup jam kerja mesin, downtime, waktu operasi, jumlah produksi, produk cacat, serta data kerusakan dan perbaikan mesin. Hasil analisis diharapkan dapat menunjukkan tingkat efektivitas mesin dan mengidentifikasi faktor dominan penyebab downtime. Berdasarkan hasil tersebut, disusun usulan perbaikan untuk mengurangi downtime, meningkatkan keandalan mesin, dan memperbaiki produktivitas produksi Kata kunci: Overall Equipment Effectiveness (OEE), Total Productive Maintenance (TPM), Six Big Losses, Downtime Mesin, Efektivitas Mesin

Qosdan Dawami; Mohammad Sakir; Ali Mu’tafi

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Desti Kurnia Putri; Susanti Susanti

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Independent Nursing Practice (INP) is a form of healthcare service that provides direct care to the community, including Homecare services. Public interest in these services is influenced by various factors; however, the dominant factors affecting interest in the Tambah Rejo area have not been clearly identified. This study aimed to identify and analyze factors associated with interest in Homecare services at independent nursing practices and to determine the most influential factor. This study employed a quantitative approach using an analytical survey design with a cross-sectional method. A total of 153 respondents were selected through purposive sampling. Data were collected using questionnaires and analyzed using the Chi-square test and multiple logistic regression. The results showed significant relationships between economic factors (p = 0.023; OR = 2.187), distance (p = 0.003; OR = 0.361), comfort (p < 0.001; OR = 49.67), service quality (p = 0.009; OR = 0.404), family support (p < 0.001; OR = 52.62), patient satisfaction (p < 0.001; OR = 0.212), and interest in Homecare services. Multiple logistic regression analysis revealed that comfort was the most dominant factor influencing interest in Homecare services (p < 0.001; OR = 0.124). Comfort was identified as the strongest determinant affecting community interest in Homecare services at independent nursing practices. Therefore, improving comfort in service delivery should be a primary priority in the development of independent nursing practices.

Nisrina Shani Aziza; Dewi Suprihatin; Slamet Triyadi

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to describe the types of meaning contained in the short story collection Ihwal Nama Majid Pucuk through a semantic study and to produce a recommendation for handout teaching material in learning short story texts for grade XI of senior high school. This research employs a qualitative approach with a descriptive method and a text-analysis model, while the data consist of word, phrase, and sentence quotations collected through documentation techniques. The main theory used is Abdul Chaer's theory of meaning, supported by Geoffrey Leech's theory of associative meaning, with data analysis following the stages of data reduction, data display, and conclusion drawing. The results show that the three analyzed short stories contain eight types of meaning, namely lexical and grammatical meaning, referential and nonreferential meaning, denotative and connotative meaning, word and term meaning, conceptual and associative meaning, idiomatic meaning, figurative meaning, as well as locutionary, illocutionary, and perlocutionary meaning. Lexical and grammatical meanings dominate the findings, while proverbial meaning is not found in the data source. The diversity of these meanings confirms that this short story collection is suitable to be used as handout teaching material for short story texts in grade XI of senior high school. Abstrak. Penelitian ini bertujuan mendeskripsikan jenis-jenis makna yang terkandung dalam kumpulan cerita pendek Ihwal Nama Majid Pucuk melalui kajian semantik sekaligus menghasilkan rekomendasi bahan ajar handout pada pembelajaran teks cerpen kelas XI SMA. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif dan model analisis teks, sedangkan data berupa kutipan kata, frasa, dan kalimat yang dikumpulkan melalui teknik dokumentasi. Teori utama yang digunakan adalah teori makna Abdul Chaer dan teori pendukung makna asosiatif Geoffrey Leech, dengan analisis data mengikuti tahapan reduksi data, penyajian data, serta penarikan simpulan. Hasil penelitian menunjukkan bahwa dalam ketiga cerpen yang dianalisis ditemukan delapan jenis makna, yaitu makna leksikal dan gramatikal, makna referensial dan nonreferensial, makna denotatif dan konotatif, makna kata dan istilah, makna konseptual dan asosiatif, makna idiomatikal, makna kias, serta makna lokusi, ilokusi, dan perlokusi. Makna leksikal dan gramatikal mendominasi temuan, sementara makna peribahasa tidak ditemukan dalam sumber data. Keberagaman makna tersebut menegaskan bahwa kumpulan cerpen ini layak dijadikan bahan ajar handout teks cerpen kelas XI SMA.

Mardiah Mardiah; Yanti Mayasari Ginting; Indri Yovita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This research examines the influence of Price, Income, Taste, Promotion, Location, and Product Quality on consumer demand at Coffee Shops in Pekanbaru City. The population consists of Coffee Shop customers in Pekanbaru City. A nonprobability sampling method with Accidental Sampling technique was applied, involving 100 respondents. Data were analyzed using SEM-PLS approach through SmartPLS 4.0 software. The findings reveal that Price, Promotion, and Product Quality significantly influence consumer demand. In contrast, Income, Taste, and Location do not show a significant effect. Among all variables, Product Quality emerges as the most dominant factor affecting consumer demand at Coffee Shops in Pekanbaru City. Therefore, coffee shop managers in Pekanbaru City need to improve taste consistency, menu variety, presentation, and product quality standards to maintain and increase consumer demand. This research is expected to provide business owners with a basis for formulating more appropriate, competitive, and sustainable customer satisfaction-oriented marketing strategies in the local market.

Afifah Indriastuti; Eka Yuli Astuti; Widodo Widodo

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

  Abstract.. The development of modernization in corn farming in Kalibareng Village, Patean District, Kendal Regency has the potential to cause the loss of traditional terms used by the farming community. This study aims to describe and analyze the lexicon of corn farming in Kalibareng Village, Patean District, Kendal Regency, and to reveal the lexical and contextual meaning contained therein. This study uses a descriptive qualitative approach with  field research and semantic studies as the main approach. Data were obtained through participatory observation, in-depth interviews, and documentation of corn farmers in Kalibareng Village. The results show that there are 44 lexicons divided into three categories, namely cultivation processes, agricultural tools, and agricultural materials. The lexical meaning in the lexicon refers to the basic meaning according to its referent, while the contextual meaning is influenced by the situation of use in agricultural activities. The contextual meanings found include process context, time context, and function context. This study shows that the corn farming lexicon not only functions as a communication tool, but also represents local knowledge, culture, and farming experiences of the Kalibareng Village community that have been passed down from generation to generation.

Sri Adella Fitri; Salwa Assyfa Yusri; Suci Rahmadani; Viola Agnesya; Zainia Jannah +1 more

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

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Putri Rut Sri Jaya Lubis; Putri Dwi Rahmadani; Izumi Bernadetta Gultom

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

Norma Amaliah; Zuhriah Zuhriah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Communication is a crucial element in the learning process, particularly in the education of students with special needs who possess diverse characteristics, abilities, and communication requirements. These differences require teachers to implement adaptive communication strategies to ensure that learning messages are effectively conveyed and understood by students. This study aims to analyze the communication at SLB YPAC Medan. The subjects of this study specifically focused on third-grade students with intellectual disabilities (tunagrahita) and slow learners. The. The study adopted a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that teachers apply communication strategies through a combination of verbal and nonverbal communication. Verbal communication involves the use of simple language, repetition of learning materials, and step-by-step instructions tailored to students’ abilities. Meanwhile, nonverbal communication is expressed through facial expressions, body movements, eye contact, and the use of visual learning media to clarify instructional messages. In addition, interpersonal approaches emphasizing patience, attention, empathy, and emotional closeness were found to enhance the effectiveness of teacher–student interactions. Supporting factors include adequate school facilities, psychological services, and therapy programs, while inhibiting factors involve differences in students’ characteristics and limitations in their communication abilities. This study concludes that adaptive communication strategies that accommodate individual student needs play a significant role in creating an effective, comfortable, and supportive learning environment for students with special needs.

Dinar Thahira Handatika; Salma Rosyida Nur Hanifah; Ulul Fadli Zakiyatul Badriyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the religious and spiritual symbols represented in the film Titip Surat untuk Tuhan through Roland Barthes’ semiotic approach, focusing on the three levels of meaning: denotation, connotation, and myth. The research employs a qualitative descriptive method using semiotic analysis based on document studies of selected scenes, dialogues, and visual elements portraying religious values, prayer, sacrifice, patience, hope, gratitude, and trust in God. The findings reveal that symbols such as the mosque, mukena, sarong, prayer mat, the Qur’an, prayer activities, the post office as a medium for sending letters to God, and the calligraphy of “Allah” and “Prophet Muhammad” on the walls function not only as literal signs but also convey profound religious and spiritual connotations. These symbols further develop into myths that reinforce religious norms and cultural beliefs accepted as natural within society. The film successfully constructs a subtle yet powerful representation of faith by portraying a Muslim family that upholds devotion, moral values, patience, compassion, and an enduring relationship with God. Overall, the film demonstrates how religious symbols effectively communicate spiritual messages while strengthening viewers’ understanding of Islamic values through visual and narrative storytelling.

Dina Zuhda Syauqia; Siti Rohmatun; Ani Sofiana Istiqomah; Fatiatun Fatiatun

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda

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

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Eka Faena Guslaila; Nurul Mubin

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

Fanni, Aulizza Abdul; Kusumawardhani, Hapsari Ayu; Adielyani, Dea; KUSUMAWARDHANI, HAPSARI

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2026 Universitas 17 Agustus 1945 Semarang

The fishermen's community in Tapak Village, Tugurejo Subdistrict, Semarang faces persistent economic vulnerability driven by fluctuating income, low financial literacy, and exposure to illegal online lending and digital financial fraud. This community service program aimed to strengthen the economic resilience of fishermen's families through participatory financial literacy education. Using a participatory-interactive approach involving coastal community members, the program delivered comprehensive financial literacy training tailored to the needs of coastal communities. Program effectiveness was measured through pre-test and post-test instruments. Results showed significant improvements in participants' understanding of cash flow recording, ability to differentiate needs from wants, household budget planning, and capacity to identify illegal online lending characteristics. This program confirms that context-based participatory education is effective in enhancing the financial capacity and resilience of coastal communities.