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Fredy Ied Fitriadi; Aldhitama Ramadhan; Fasub Hanal; Jimmi MP Aritonang

Prosiding Seminar Nasional Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the foundational framework and evolving dynamics of Indonesian civil procedural law (Hukum Acara Perdata) amid its transformation from colonial legal heritage toward a modern, digitalized justice system. Using normative-doctrinal legal research methodology combined with empirical court statistics from 2022–2024, the study analyzes four dimensions: (1) core procedural principles rooted in the HIR and RBg; (2) the mandatory mediation framework under PERMA No. 1 of 2016; (3) the evolution of evidence law toward electronic evidence under the amended UU ITE (Law No. 1 of 2024); and (4) mechanisms of judicial decisions and legal remedies. Findings show that e-court implementation has dramatically increased efficiency minutasi productivity rose from 64.35% (2022) to 96.50% (2024)—while 594,816 users registered through e-court by 2023. The study concludes that Indonesia’s civil procedural law is actively adapting to technological disruption, though structural challenges such as digital inequality, electronic evidence authentication gaps, and regulatory harmonization remain unresolved.

Meilani Ely Nur Sya'diah; Moh. Iskak Elly; Dyah Ayu Perwitasari

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

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Moh Sya'roni; Zaini Zaini; Mohammad Nurul Huda

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

Digital transformation in the judicial system represents a strategic step to improve the quality of legal services in Indonesia. One of the innovations implemented by the Supreme Court of the Republic of Indonesia is the E-Court system, which enables case administration and court proceedings to be conducted electronically. This study aims to analyze the effectiveness of the implementation of E-Court in realizing the principles of simple, fast, and low-cost justice, as well as to identify the obstacles faced by parties who do not utilize the system. The research method employed is a normative legal approach, involving the analysis of statutory regulations and scholarly literature. The results indicate that, normatively, E-Court has been effective in supporting judicial efficiency; however, in practice, it still encounters various challenges, including technical, social, and institutional aspects. These obstacles vary among different legal subjects, namely advocates, individuals, private legal entities, and government legal entities. Therefore, comprehensive efforts are required to optimize the implementation of E-Court to ensure that the objectives of judicial reform can be fully achieved. Furthermore, the findings reveal that, from a normative perspective, E-Court provides a more efficient mechanism compared to conventional systems, particularly in terms of case administration and communication between parties. However, this effectiveness has not been evenly realized due to constraints such as the digital divide, limited technological infrastructure, and low user readiness. Consequently, the implementation of E-Court still requires reinforcement in both technical and cultural aspects to ensure optimal accessibility for all segments of society.

Riska Perwita Sari; Ferdi Saviola; Hilyah Farah Firdaus

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Agisni Bepi Rosadi; Alya Nur Fauziyah; Fatihul Noer Ihsan; Nabilla Nur Amalia

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

Avia Az Zahra Arum Wangi Kusuma; Niken Dyahariesti

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Telepharmacy is a digital-based pharmaceutical service innovation aimed at improving access to healthcare services and enhancing the quality of pharmaceutical care, particularly in areas with limited healthcare resources. This study aimed to evaluate the implementation of telepharmacy services at Sehat Plus Pharmacy based on the six healthcare quality dimensions established by the World Health Organization (WHO), namely safety, effectiveness, timeliness, efficiency, equity, and patient-centeredness, and to analyze their association with respondent characteristics. A quantitative descriptive-analytic study with a cross-sectional design was conducted. The study involved 35 respondents selected using a total sampling technique. Data were collected through a structured Likert-scale questionnaire and analyzed using univariate analysis and Spearman correlation tests with a significance level of α = 0.05. The results indicated that the overall implementation of telepharmacy services was categorized as very good (88.8%), with the safety dimension achieving the highest evaluation score among all quality dimensions. Most respondents were female and aged between 21 and 25 years. Statistical analysis revealed a significant association between age and perceptions of telepharmacy implementation (p = 0.004; r = -0.471), indicating a moderate negative correlation. In contrast, gender, educational level, and occupation showed no significant association with service implementation (p > 0.05). It can be concluded that telepharmacy services at Sehat Plus Pharmacy have met WHO healthcare quality standards and provide positive user experiences, while age remains an important factor influencing service perception and acceptance.

Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Kadek Yadnyano; Ardiansyah, Widiastuti; Susan Mokoolang; Dewa Oka Suparwata

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

Moh Ghufron Muhtadi; Eko Prayitno; Kuntoro Bayu Ajie; Antonius Edy Kristiyono; Novitasari Novitasari

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study was conducted based on the crucial role of diesel generator engines as the primary source of electrical power on board ships, making their operational reliability essential. One of the factors influencing generator engine performance is lubricating oil temperature. Excessive lubricating oil temperature may reduce lubrication effectiveness, increase friction between moving components, and lower engine efficiency. Therefore, this research aimed to identify the causes of high lubricating oil temperature in diesel generator engines and determine appropriate corrective actions. The study employed a descriptive quantitative approach. Data were collected through direct observation, interviews, and documentation during sea practice aboard MV. CL FLANDERS from 4 July 2024 to 5 July 2025. The data were analyzed using simple linear regression to examine the relationship between generator load and lubricating oil temperature. The findings revealed that generator load had a significant effect on the increase in lubricating oil temperature. Under normal operating conditions, the lubricating oil temperature ranged from 60°C to 72°C, while under abnormal conditions it increased to between 68°C and 81°C. The abnormal rise in temperature was mainly caused by cooling system problems, particularly a dirty LO cooler, scale deposits on the sea water pump impeller, and blockage in the cooling capillary pipes. The regression equation under normal conditions was Y = 45 + 0.30X, whereas under abnormal conditions it was Y = 53.5 + 0.30X. Elevated lubricating oil temperature resulted in lower oil viscosity, higher fuel consumption, and reduced diesel generator engine performance. Therefore, regular maintenance of the LO cooler, sea water pump, and continuous temperature monitoring are necessary to maintain optimum engine performance.

Acivrida Mega Charisma; Yohanes Ardian Kapri Negara; Farida Anwari; Amellya Octifani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Shinta Palupi

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

Ramadhan; Soleh, Badrus; Junaidi, Achmad

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Moh.Eri Ramadhan Ghifari; Fathoni Mahardika; Dani Indra Junaedi; Asep Saeppani

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

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

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

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Ana Oktavia Lilit; Mirana Mirana; Salsabila Salsabila; Nurul Restiani; Naybilla Sya’banaira Anandara +3 more

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of public services at the Samarinda Public Service Mall in realizing the principles of good governance. The methods used in this study are observation and direct interviews with agencies and community service users. Interviews were conducted with the Head of General Affairs and Personnel at the Samarinda City Investment and One-Stop Integrated Services Office and several community members who were processing administrative matters at the Samarinda MPP. The observation results indicate that the quality of service at the Samarinda MPP is classified as very good. Service staff and security personnel appear friendly, communicative, and responsive in assisting the community. The available service facilities are also quite complete and comfortable, thus supporting a more effective and organized public service process. The interview results indicate that the community is very satisfied with the services provided, both in terms of speed of service, ease of obtaining information, comfort of facilities, and the attitude of staff in assisting the community. In addition, services at the Samarinda MPP have implemented several principles of good governance such as effectiveness, efficiency, responsiveness, transparency, and equality of service. Based on the results of the study, it can be concluded that public services at the Samarinda MPP have been running well and are able to provide effective, humanistic services, and are oriented towards public satisfaction.

Lies Hendrawan Krisnawati; Rosalia Andayani; Albiansyah Albiansyah; Irma Maria Dulame; Sri Rahayu

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This Community Service (PKM) activity is motivated by the low capacity of MSME actors and start-up business people in utilizing social media and Artificial Intelligence (AI) technology as a means of digital promotion. These limitations include low digital literacy, limited capabilities for visual content production, weak marketing communication strategies, and inconsistent business social media management. This study aims to improve participants' understanding and skills in optimizing social media and utilizing AI to support business promotion. The approach used is a qualitative descriptive approach, with observation, interviews, documentation, direct practice, discussion, mentoring, and training evaluation. The activity was held in Petukangan, Pesanggrahan District, South Jakarta, with participants consisting of MSME actors, students, and the general public. The results showed that 85% of participants experienced an increase in understanding of digital marketing strategies.In comparison, 78% were able to create promotional content independently with the help of AI, especially through Bing Image Creator and ChatGPT. These findings show that integrating social media and AI can increase creativity, improve content production efficiency, and enhance the visual appeal of MSME promotion. The novelty of this activity lies in integrating AI-based visual design training with strengthening the digital entrepreneurship mindset. Thus, this training model can be an applicable, adaptive, and relevant MSME empowerment strategy for digital economy transformation.

Muhamad Aditya Yulianto; Luki Sri Anggorowati; Arif Nugroho Rachman; Unna Ria Safitri

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

The International Community Service Seminar on the Application of Artificial Intelligence (AI) for students of SMA Muhammadiyah Program Khusus Kotabarat Surakarta was conducted to enhance digital literacy and provide practical understanding of AI utilization in daily life and learning activities. The program aimed to introduce basic concepts of artificial intelligence, its functions, benefits, and challenges in modern education. Through presentations, interactive discussions, and quizzes, participants were exposed to real-life applications of AI such as digital assistants, personalized learning systems, and time management tools. The seminar involved participants from Indonesia and Malaysia, creating a cross-cultural learning environment that enriched the discussion. Both students and teachers gained improved understanding of how AI can support adaptive and effective learning processes. The activity highlighted the importance of responsible technology use in education. Integrating AI into learning environments was found to improve creativity, efficiency, and engagement among participants while also supporting teachers in administrative and instructional tasks.

Wiyono, Wujud; Senawi, Ezulvan Zaqi

Engineering and Maritime Technology Journal (Engment) 2026 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

The increasing demand for electrical energy in military education facilities necessitates an efficient, reliable, and sustainable energy solution. This research aims to design a Solar Power Plant (PLTS) system to meet the street lighting needs in the Wangi-Wangi Complex of the Indonesian Naval Academy (AAL). The research method used is quantitative descriptive with an engineering design approach thru the stages of site survey, collection of solar energy potential data in the Surabaya area, calculation of electricity energy needs, calculation of solar panel capacity, calculation of battery capacity, and design of battery connection configuration. The research results show that the energy requirement for street lighting is 1,920 Wh/day, sourced from 8 units of 20 Watt LED lamps with an operating time of 12 hours per day. Based on the average solar radiation potential in Surabaya of 5 kWh/m²/day, the designed system requires 3 units of 200 Wp monocrystalline solar panels with a total area of approximately 4.89 m². For energy storage, 4 units of Yuasa N200 12 V 200 Ah batteries are used, configured in a series-parallel arrangement, capable of providing an effective energy of around 3,600 Wh with an estimated operating time of 22.5 hours. The research results indicate that the proposed solar power plant design is feasible to implement as an environmentally friendly, efficient alternative energy source that supports the green defense concept in the AAL environment.

Renata Amalia Azizah; Callista Luna Sadi Qova Gunawan; Shelfia Putri Chantika; Axelando Carlos Febiyano; Margaret Rianti Martalina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

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

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.