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Budi Wahono; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Increasingly digitalised and globally integrated market competition demands that micro, small and medium-sized enterprises (MSMEs) no longer merely excel in local markets, but are also capable of building sustainable competitiveness in broader markets. Recent literature indicates that innovation, digital capabilities, and international networks are increasingly viewed as strategic determinants of MSME competitiveness, although the relationships between these variables are often examined in isolation and are not always consistent. This study aims to analyse the influence of innovation, digital capabilities, and international networks on the global competitiveness of MSMEs. The research employs an explanatory quantitative approach with a cross-sectional design. The sample consists of 200 owners or principal managers of SMEs in East Java, selected using purposive sampling. Data were collected via a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results of the analysis indicate that innovation, digital capabilities, and international networks have a positive and significant influence on the global competitiveness of SMEs. The path coefficient values indicate that digital capabilities are the strongest predictor, followed by international networks and innovation. These findings confirm that strengthening the global competitiveness of MSMEs requires an integrated strategy that links value renewal, digital transformation, and the sustainable development of external networks.

Robertus Umbu Zogara; Cecilia Dai Payon Binti Gabriel; Dian Fransiska Ledi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design and develop a web-based Eweta Village Tourism Promotion Information System using the Codeigniter Framework to facilitate the dissemination of information on village tourist destinations to the community and tourists. Lokomboro Village has natural and cultural tourism potential that has not been optimally managed, especially in terms of digital promotion. This system was built using the Waterfall software development method, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. This web-based system is equipped with features such as tourist attraction information, photo galleries, tourism activity schedules, and contact details for managers. The CodeIgniter Framework was chosen for its advantages in MVC structure, which facilitates code management, security, and application scalability. Testing results show that the system is capable of displaying promotional information interactively, responsively, and accessible at any time by interested users, making it suitable for use as a tourism promotion medium for Pada Eweta Village.

Giawa, Erniman; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Nur Kholis Salam; Rizal Saepulloh Herawan

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to describe and examine effective strategies for memorizing the Quran among students at Pondok Pesantren Salafiyah Ula An-Nashar Batam. The background of this study is influenced by the variation in memorization results, which are related to the learning approaches implemented at the pesantren. Using a descriptive qualitative research design, data were collected through in-depth interviews, participatory observation, and documentation studies of both memorizing students and tahfiz instructors. The findings of the study revealed three basic methods used: (1) the Wahdah method as a cognitive foundation for memorization, (2) the Sima’i method to support the students’ auditory memory, and (3) individual guidance (talaqqi) to ensure the accuracy of Quranic recitation. The success of these memorization strategies is supported by the learning ecosystem, which includes spiritual motivation, a conducive pesantren environment, teacher competency, and family involvement in supporting the memorization process. The implications of this study provide practical insights for tahfiz program managers and enrich the knowledge of Quranic learning, especially at the foundational level, for the development of more effective methods in producing Quran memorizers.

Maria Agnestasia Ndu; Veki Edizon Tuhana; Sandra Clarissa Umbu Datta

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the persuasive communication carried out by Bank Sampah Mutiara Timor in educating waste management among the people of Kupang City and to identify the obstacles faced in the communication process.This research uses a qualitative approach with a case study method and is based on a constructivist paradigm. Data collection techniques include in-depth interviews, participatory observation, and documentation. The informants consist of the managers of Bank Sampah Mutiara Timor and community members who participate as waste bank customers. Data analysis is conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The theoretical framework applied in this study is Joseph A. DeVito’s persuasive communication theory.The results show that the persuasive communication of Bank Sampah Mutiara Timor is implemented through several strategies, including direct socialization, waste management education, storytelling approaches, and hands-on practices in waste sorting and management. The communication process is carried out in three stages: preparation, implementation,and evaluation. This persuasive communication has been able to increase public awareness and understanding of the importance of proper waste management, although community participation has not yet been fully optimal. The obstacles encountered include cognitive or perceptual barriers, technical limitations, and a lack of public awareness and consistency in sorting waste.This study concludes that persuasive communication plays an important role in community-based waste management education. Therefore, Bank Sampah Mutiara Timor is encouraged to continuously develop innovative and sustainable communication strategies to further enhance community participation in waste management efforts in Kupang City.

Mardiana Tenal Bolo; Yulius Nahak Tetik; Maria Wilda Malo

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

The development of digital technology affects tourism promotion strategies. Promotion of cultural tourism in remote areas. The Tarung Traditional Village (KA) is one of the trains located in West Sumba district that has cultural heritage and historical value but still cannot be promoted properly due to the lack of digital media. Therefore, the researcher created a website as a medium for promoting cultural tourism destinations for Tangung Train. The system development method applied is the waterfall model with phases of needs analysis, system design, implementation, and testing. Information collections are carried out through literature studies, observations with traditional and community managers, and direct interviews. The process of developing this system must be able to meet the community's information needs related to the profile of customary areas, customary houses, customary ceremonies, photo galleries and tour guides of the Tarong Train. The result of this research is to get promotional media for the Tarung Train in the form of an informative site about the potential of the Tarung Train containing train profiles, traditional houses, traditional ceremonies, photo galleries, and tourist guides. As well as promotion in the form of a website that is able to increase access to information from the general public and also introduce cultural image.

Daniel, Daniel; Hermanto, Hermanto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

Muhammad Natsir Mallawi; Nurasia Natsir

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

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

Asep Munir Hidayat; Tubagus Hidayatulloh

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

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the application of good governance principles in the management of ECE grants by regional governments, focusing on aspects of transparency, accountability, public participation, and legal certainty. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA), analyzing various secondary data sources such as policy documents, government reports, previous research findings, and relevant academic literature on education grant management. Data analysis was conducted systematically through data reduction, categorization, interpretation, and conclusion drawing. The results indicate that the implementation of transparency in ECE grant management is reflected in the openness of information regarding grant application procedures, recipient selection mechanisms, and fund usage reporting. Accountability is realized through administrative and financial accountability mechanisms that must be fulfilled by both regional governments and ECE institutions receiving the grants. Public participation is evident from the involvement of communities, ECE institution managers, and parents in the planning, implementation, and supervision of the grant program. Meanwhile, legal certainty in grant management is demonstrated by the existence of regulations that clearly govern grant provision mechanisms, fund disbursement procedures, and obligations for reporting and accountability in fund utilization. The study concludes that the application of good governance principles in the management of ECE grants by regional governments plays a crucial role in enhancing transparency, accountability, and effectiveness in educational fund management. Furthermore, community involvement and regulatory certainty serve as key supporting factors in achieving better governance of education grants.

Jusuf Leiwakabessy; Audrey Leiwakabessy; A. Buiswarin; J. Ngilyaubun; D. Nabila +2 more

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

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

Ahmad Mansur; Tonny Hendratono; Sugiarto Sugiarto

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study aims to analyze the role of digital transformation in strengthening competitive advantage and resilience of highland tourism villages in Central Java. Highland tourism villages face increasing competition, environmental vulnerability, and market uncertainty, requiring adaptive and innovation-driven strategies. Digital transformation is considered a strategic instrument to enhance destination competitiveness, expand market access, and improve institutional resilience. This research employs a quantitative approach using Structural Equation Modeling (SEM-PLS) to examine the relationships among digital transformation, competitive advantage, and tourism village resilience. The study was conducted in selected highland tourism villages in Central Java, including [insert village names if needed]. Data were collected through structured questionnaires distributed to tourism village managers, local stakeholders, and community representatives. The findings indicate that digital transformation has a significant positive effect on competitive advantage and resilience. Furthermore, competitive advantage partially mediates the relationship between digital transformation and tourism village resilience. These results suggest that digital adoption, digital marketing integration, and digital governance practices are critical in strengthening sustainable tourism development in highland areas. The study contributes to the literature on digital tourism transformation and provides managerial implications for policymakers and tourism village managers in developing adaptive and resilient tourism ecosystems.

Fenita Zahrani Trisna Putri; Suwandi Suwandi

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

This study aims to analyze the effect of financial literacy and the use of accounting information on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with financing as a moderating variable. The research sample consists of 100 MSME owners or managers located in Gresik City, specifically in Gresik, Kebomas, and Manyar Districts, selected using purposive sampling based on predetermined criteria. Hypothesis testing was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software through a bootstrapping procedure and one-tailed testing. The results indicate that financial literacy and the use of accounting information have a positive and significant effect on MSME financial performance. In addition, financing is proven to strengthen the influence of financial literacy and accounting information on MSME financial performance. This study is expected to provide practical benefits for MSME actors in improving financial performance through better financial management and access to financing. The limitation of this study lies in the limited research area and the use of perception-based data.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Rinaldi Bursan

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

By examining how visual aesthetics play a crucial role in creating a hyperreal symbolic reality, this study critically investigates the creation and consumption of simulacra in the Instagram marketing of regional Indonesian fashion firms. This study shows that local brands actively create representational worlds that negotiate identity between claims of locality and global aesthetic standards, in addition to selling products, using an interpretative qualitative approach that combines netnography, visual semiotic analysis, and in-depth interviews with brand managers and consumers. According to the research, rigorous visual curation techniques result in what are known as ethical simulacra, in which ideals like sustainability and community support are reduced to beautiful pictures divorced from tangible behaviors. In addition to examining ethical conundrums in netnographic research within ambivalent digital settings, this analysis emphasizes the critical role that Instagram's algorithms play as non-human actors that influence aesthetic canons. By highlighting distinctive dynamics including self-exoticization tactics and modernity paradoxes that influence symbolic consumption patterns, this study theoretically advances Consumer Culture Theory and critical marketing by concentrating on the Indonesian setting. The study's findings suggest a more ethical and thoughtful approach to marketing when confronting the logic of digital hyperreality.

Zenita Afifah Fitriyani; Rifki Ragil Saputra; Ella Nur Lailiyah; Anggil Diana Risma; Imam Mustofa Latif +21 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impact-Oriented Community Service Program (KKN Berdampak) conducted by students of Universitas Mayjend Sungkono in Kebontunggul Village, Gondang District, Mojokerto Regency focused on optimizing branding and digital marketing for the Lembah Mbencirang tourist destination. Lembah Mbencirang is a village-based tourism destination with significant natural and educational potential; however, this potential has not been widely recognized due to limitations in branding and digital marketing. This community service program aimed to sustainably increase tourist visits through SWOT analysis, visual identity rebranding, and digital marketing campaigns utilizing social media, search engine optimization (SEO), and visual content. The activities were carried out participatively in collaboration with the local Village-Owned Enterprise (BUMDes) and Tourism Awareness Group (Pokdarwis) using observation, mentoring, and promotional content development methods. The results indicate that the optimization of branding and digital marketing at Lembah Mbencirang Tourism produced initial outcomes in the form of digital media readiness and increased understanding among tourism managers. Although the impact on visitor numbers has not yet been measured significantly, a digital marketing foundation has been established as an initial step toward the development of village tourism.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Ferro Hidayah; Natanael Suranta; Yusuf Pria Utama

This research investigates the effectiveness of container cargo information management systems at Indonesian ports, examining the critical roles of competency training, shore-based personnel capabilities, and technology adoption in determining system performance and operational outcomes. Container terminals increasingly rely on sophisticated information systems including Terminal Operating Systems (TOS), Port Community Systems (PCS), and Electronic Data Interchange (EDI) for coordinating complex cargo operations, yet system effectiveness depends not solely on technology sophistication but critically on personnel competency, training adequacy, and human-technology integration. Through qualitative analysis involving terminal operators, port information system managers, shore-based operational personnel, training coordinators, and technology providers, this study examines how the interplay between human capabilities and technological capabilities determines information system effectiveness. Results demonstrate that comprehensive competency training programs can improve system utilization effectiveness by 45-65%, reduce operational errors by 50-70%, and enhance productivity by 25-40% through better human-technology integration. Key challenges include inadequate training investment, high personnel turnover, technology complexity exceeding user capabilities, and organizational resistance to systematic training programs. Findings reveal that container terminal information system effectiveness depends fundamentally on sociotechnical system optimization addressing both technological infrastructure and human capability development through sustained competency building programs. This research contributes to port operations literature by providing evidence-based frameworks for human factors integration in port technology implementation.

Ahmad Sofwan; Hari Purwanto; Lidya Fitri Yani; Dyah Palupiningtyas

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.

Rakhmawati Tsani; Tri Lestari Hadiati; Sumarmo Sumarmo

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

This study evaluates the effectiveness of the Free Nutritious Meal Program (MBG) in improving students' cognitive abilities based on nutritional status in Brangsong Village, Indonesia. The research used a mixed-methods approach, combining quantitative and qualitative designs. Quantitative data were collected from 30 student beneficiaries via questionnaires and analyzed using descriptive statistics and Pearson correlation coefficients. Qualitative data were gathered through in-depth interviews with managers of the Nutrition Fulfillment Service Unit (SPPG), school authorities, students, and parents, and analyzed thematically. The results show a positive and significant relationship between nutritional status and academic achievement, but no significant relationship with students' cognitive ability. Nutrient intake, however, was positively and significantly associated with both cognitive ability and academic achievement. The strongest relationship was observed between cognitive ability and academic achievement. These findings suggest that the MBG program effectively supports academic achievement by improving nutrient intake and cognitive ability. However, its impact on students’ nutritional status has not been uniformly distributed.