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Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Muhammad Alfian; Randi Shodik; Muhammad Sauqi

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

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

Threesya Erin; Muhammad Fadli Luran; Amirullah Amirullah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of maintaining consumer satisfaction amidst increasingly fierce competition in the culinary business, where Warteg Bunana faces challenges in the form of a decline in the number of customers over the past two years. The objective of this research is to determine and analyze the influence of social media promotion, location, and perceived value on consumer satisfaction at Warteg Bunana in Batam City. The research method used is a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using simple random sampling techniques. Data were analyzed using multiple linear regression analysis via SPSS software. The findings indicate that simultaneously, social media promotion, location, and perceived value have a significant effect on consumer satisfaction with an F value of 21,940 and a significance value of 0.000 < 0.05. Partially, all three variables also have a significant influence on consumer satisfaction. The coefficient of determination (R Square) of 0.407 shows that these variables explain 40.7% of consumer satisfaction. The implications of this research suggest that Warteg Bunana management needs to increase social media promotion consistently and maintain location comfort and service quality to improve consumers' perceived value on a sustainable basis

Widya Rahayu; Helviana Hasibuan; Yuni Franciska Br Tarigan

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

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Elly Joenarni; Eny Rachmawati; Mega Darmi Novita; Ahfi Nova Ashriana

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study explores the relationship between service quality dimensions and customer loyalty in high-contact service industries, including healthcare, hospitality, and financial services, particularly in emerging markets. Using the SERVQUAL model, which identifies five key dimensions tangibles, reliability, responsiveness, assurance, and empathy the research examines how these dimensions influence customer loyalty. A quantitative research design is employed, with data collected through a cross-sectional survey of 400 respondents using a structured questionnaire. The study analyzes service quality, customer satisfaction, and loyalty using Structural Equation Modeling (SEM), regression analysis, and Exploratory Factor Analysis (EFA). Findings reveal that reliability and empathy are the most influential factors in fostering loyalty, with customer satisfaction acting as a mediator. Additionally, the research highlights the role of perceived value and customer experience in moderating these effects, particularly in sectors like healthcare and hospitality. The study extends the SERVQUAL model by integrating new dimensions such as customer experience and perceived value, offering a more comprehensive framework for understanding service quality in high-contact industries. These insights provide actionable recommendations for service managers to enhance customer loyalty by addressing both functional and emotional aspects of service quality

Muhammad Iqbal; Dimas Perdana Oskar; Andre Ilyas

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to investigate the impact of short-form video content on brand engagement and purchase intention among Generation Z in South Sumatra. In today’s fast-paced digital era, short-form video content promoted through social media platforms such as TikTok, Instagram Reels, and YouTube Shorts has become a highly effective marketing tool. This study employs a quantitative approach using a survey method, involving 245 respondents aged 18 to 24 years who are active consumers of short-form video content. Data were collected through a questionnaire measured using a 5-point Likert scale, covering variables such as short-form video content, brand engagement, and purchase intention. The results indicate that entertaining, informative, and authentic short-form videos significantly influence brand engagement, which in turn impacts consumer purchase intention. Furthermore, brand engagement was found to mediate the relationship between short-form video content and purchase intention. Dimensions of short-form video content, such as entertainment value, informative content, and authenticity, play an important role in attracting attention and enhancing consumer engagement. These findings provide practical insights for marketers to design more effective marketing strategies, especially in reaching Generation Z consumers who tend to be more selective in consuming content.

Intan Abelia Nirwana; Euis Mufahamah; Harold Kevin Alfredo

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

Alifah Hani Nur Fatimah; Aliyul Karror; Alfin Fahmi; Rusdiana Navlia

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

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

Rinaldi Bursan

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

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

Luluk Hilda Kusumarini; Sri Wahyuni Ningsih; Mirza Fathan Fuadi

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

The Free Nutritious Meal Program (MBG) is one of the government’s strategic policies aimed at improving students’ nutritional status and learning quality, particularly at the junior high school level. Early adolescence, aged 13–15 years, is a critical growth period that requires optimal nutritional intake, while national surveys still indicate deficiencies in energy and protein intake among this age group. This study aims to describe the implementation of the MBG Program and the level of student satisfaction as direct beneficiaries. The research employed a quantitative descriptive design conducted over one month in the working area of SPPG Yayasan Bina Bangsa Semarang, Gunungpati, Semarang City. The sample consisted of 101 junior high school students selected using purposive sampling techniques. Data were collected through structured questionnaires covering program implementation and student satisfaction aspects. The findings revealed that most students assessed the program implementation as high to very high. Student satisfaction was also categorized as high, particularly regarding food quality, portion adequacy, cleanliness, safety, and service. The MBG Program was considered effective in improving learning concentration, reducing unhealthy snacking habits, and encouraging healthy eating patterns. This study concludes that the MBG Program has been implemented effectively and is relevant in supporting sustainable improvements in students’ nutritional status and educational quality.

Luluk Hilda Kusumarini; Sri Wahyuni Ningsih; Mirza Fathan Fuadi

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

The Free Nutritious Meal Program (MBG) is one of the government’s strategic policies aimed at improving students’ nutritional status and learning quality, particularly at the junior high school level. Early adolescence, aged 13–15 years, is a critical growth period that requires optimal nutritional intake, while national surveys still indicate deficiencies in energy and protein intake among this age group. This study aims to describe the implementation of the MBG Program and the level of student satisfaction as direct beneficiaries. The research employed a quantitative descriptive design conducted over one month in the working area of SPPG Yayasan Bina Bangsa Semarang, Gunungpati, Semarang City. The sample consisted of 101 junior high school students selected using purposive sampling techniques. Data were collected through structured questionnaires covering program implementation and student satisfaction aspects. The findings revealed that most students assessed the program implementation as high to very high. Student satisfaction was also categorized as high, particularly regarding food quality, portion adequacy, cleanliness, safety, and service. The MBG Program was considered effective in improving learning concentration, reducing unhealthy snacking habits, and encouraging healthy eating patterns. This study concludes that the MBG Program has been implemented effectively and is relevant in supporting sustainable improvements in students’ nutritional status and educational quality.

Parlindungan Waruwu; Melly Andriana; Dara Wisdianti

International Journal of Mechanical, Electrical and Civil Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

The use of building materials plays a crucial role in determining the quality of the built environment, particularly in the context of row housing in densely populated urban areas. This study aims to evaluate the types of materials used in the construction of row housing in Cemara Asri, Medan, with a focus on sustainability and environmental friendliness criteria. The methods employed include direct site surveys and literature studies related to the characteristics of both interior and exterior materials applied to housing units. The research findings indicate that most of the materials used—such as red bricks, ceramic tiles, clay roof tiles, and concrete ventilation blocks—possess good energy efficiency and durability potential. However, they do not fully meet sustainability standards in terms of production processes and waste management. The study also found that residents' awareness of environmentally friendly material selection remains limited, and the procurement of materials tends to follow local availability and economic considerations. These findings are expected to serve as a foundation for improving environmentally friendly material planning in row housing developments in other urban areas.

Jusra Tampubolon; Darwin Li; Yusuf Ronny Edward

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

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Ni Putu Chantika Aprilia Nariswari; Nyoman Sri Subawa

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

The advancement of digital technology has encouraged e-commerce platforms to adopt interactive features such as Virtual Try-On to enhance a more visual and personalized shopping experience. This feature allows consumers to virtually try products, thereby assisting in product evaluation prior to purchase decisions. This study aims to analyze the effect of experiential value on customer engagement behavior, with customer satisfaction as a mediating variable. The research employs a quantitative approach through a survey of 150 respondents in Indonesia who have used Virtual Try-On, using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results indicate that experiential value has a positive and significant effect on both customer satisfaction and customer engagement behavior. Furthermore, customer satisfaction also has a positive effect on customer engagement behavior and partially mediates the relationship between experiential value and customer engagement behavior. These findings suggest that valuable technology-driven experiences can enhance customer satisfaction and encourage more active consumer engagement. This study contributes theoretically to the literature on digital consumer behavior and offers practical implications for e-commerce platforms in optimizing Virtual Try-On features.

Wilyan Adiasari; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs

Huliandro Di’Almon Pan

Berkat : Jurnal Pendidikan Agama dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the role of liturgical inculturation in shaping the faith experience of the congregation through the practice of Inculturated Mass at St. Klemens Mandonga Parish. The study employed a descriptive qualitative approach combined with literature review and a survey involving 96 parish respondents. The findings indicate that most parishioners perceive inculturation as an encounter between Catholic faith and local culture that helps them experience their faith in a more contextual and meaningful way in everyday life. The practice of the Inculturated Mass is considered not only to enrich liturgical celebrations through the use of local cultural elements, but also to encourage active participation among the faithful during worship. In addition, liturgical inculturation fosters awareness of the importance of preserving local culture in harmony with Christian values. Such contextual liturgical experiences help deepen the spiritual relationship between the faithful and God, strengthen brotherhood within the community, and build a more inclusive and harmonious communal identity. Therefore, liturgical inculturation plays an important role in shaping a more vibrant, profound, and contextual experience of faith within both the Church and society.

Tri Subekti; Pujiwati Pujiwati; Indriati Tjipto Purnomo

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study examines the use of generative artificial intelligence (GenAI) among theology students and its ethical and theological implications for theological education in the Society 5.0 era. Employing a light mixed-methods sequential explanatory design, the research involved theology students through surveys and semi-structured interviews. The findings indicate that GenAI is primarily utilized as a learning support tool for understanding course materials and developing academic assignments. While students demonstrate awareness of potential bias and ethical concerns, consistent transparency and critical reflection in AI usage remain limited. The theological concept of imago Dei emerges as a significant analytical lens, emphasizing human dignity and moral responsibility in academic practices. The study concludes that GenAI can constructively support theological education when integrated with faith-based ethical literacy and clear institutional guidelines.

Kezia Verena; Joshua Christian

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study analyzes the integration of pedagogical leadership and professional competence in the Christian Religious Education (CRE) learning strategy course among undergraduate students. Employing a quantitative approach with a descriptive-correlational survey design, the research involved 26 respondents. Data were collected using a Likert-scale questionnaire, with the results analyzed using descriptive statistics and Pearson correlation. The findings show that both pedagogical leadership (85%) and professional competence (86%) are categorized as high. The Pearson correlation test reveals a strong and significant relationship between the two variables (r = 0.78). These results suggest that pedagogical leadership and professional competence are effectively integrated in the learning process. The course plays a strategic role in shaping students into professional and reflective learning leaders, providing them with the necessary skills to apply their leadership in educational settings. This integration enhances students' readiness to excel in their future roles, emphasizing the importance of these competencies for becoming well-rounded and effective educators.

Janice, Tiffany; Ni Luh Sekar Astuti

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Young people often respond to stress through maladaptive patterns such as self-blame, avoidance, emotional withdrawal, and catastrophic thinking. These responses may provide temporary psychological protection, but they can also weaken emotional regulation, resilience, and interpersonal functioning over time. This study examines how Plato’s concept of eudaimonia and Jung’s analytical psychology can be integrated to interpret and address maladaptive responses in youth. Using a qualitative conceptual design supported by exploratory survey data, the study develops an interpretive framework that connects Jungian self-awareness with Platonic virtue-based self-regulation. The survey findings indicate that self-critical and avoidant tendencies were common among respondents, suggesting that many participants struggled to manage stress in reflective and constructive ways. In response, the article argues that Jung’s emphasis on recognizing hidden emotions and inner conflict can deepen psychological insight, while Plato’s emphasis on reason, virtue, and moral formation can guide individuals toward more balanced coping. The study contributes a humanistic framework for youth stress management that links emotional awareness, ethical self-governance, and personal flourishing. It also offers practical implications for educators, counselors, and families seeking more integrative approaches to youth well-being.

Ekawati Ekawati; Ahmad Ikhlasul Amal; Retno Setyawati

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Hypertension is a condition characterized by systolic blood pressure ≥140 mmHg and diastolic blood pressure ≥90 mmHg. In Indonesia, the prevalence of hypertension showed an increasing trend in 2018, reaching 34.1% based on national survey data. Effective control of hypertension is essential to prevent long-term complications and acute cardiovascular events. Non-adherence to antihypertensive medication can increase cardiac workload. In addition to adherence to pharmacological therapy, unhealthy dietary patterns also contribute to the rising prevalence of hypertension. Therefore, adequate health literacy is required to support patients with hypertension in maintaining regular medication use and adopting healthy lifestyle changes, particularly in dietary management. To determine the relationship between health literacy and dietary patterns, as well as medication adherence among patients with hypertension. This study employed a non-experimental descriptive analytic design with a cross-sectional approach involving 113 respondents. Data were collected using questionnaires with ordinal scales and analyzed using the Gamma test. The results showed a p-value of 0.00 (<0.05) with correlation coefficients of R = 0.982 and R = 1.000, indicating a positive and very strong relationship between health literacy and dietary patterns, as well as medication adherence. There is a positive and very strong relationship between health literacy and dietary patterns and medication adherence among patients with hypertension.