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Latifatul Hasanah; Sri Andriani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.

Supono Syafiq; Farrell Pratama Nugraha; Saifullah Maulana Muqlis

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of information technology and the increasing use of e-commerce is driving demand for fast and reliable delivery services. This research aims to analyze the impact of delivery time services on customer satisfaction at expedition service companies, with a case study of Lion Parcel Sub Agent Tegal. The research method used is a quantitative method with a survey approach by distributing questionnaires to Lion Parcel Tegal customers. Data were analyzed using validity, reliability, correlation and simple regression tests with the help of SPSS 25 software. The research results showed that there was a significant relationship between delivery speed and customer satisfaction level, with a correlation value of 0.911 and an influence of 83%. This indicates that the faster the delivery service, the higher the level of customer satisfaction. It is hoped that this study can be a reference for expedition service companies in improving the quality of their services to compete in the competitive logistics industry.

Fella Rifnawati; Alifia Epriyani

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of maqashid sharia on Muslim women's happiness in Indonesia, using data from the Indonesian Family Life Survey (IFLS) 5th wave 2014. Maqashid sharia, as a core concept in Islamic law, focuses on the maintenance of five main aspects, namely religion (ad-din), soul (an-nafs), intellect (al-aql), offspring (an-nasl), and property (al-mal). This study examines whether the implementation of maqashid sharia principles coupled with region of residence as a control variable has a significant impact on the subjective happiness of Muslim women in Indonesia. Using logit regression method and STATA software, this study found that the maintenance of health (soul), education (mind), and income (wealth) has a significant positive effect on Muslimah's happiness, heredity (lineage) shows an insignificant negative effect, religiosity (religion) shows a positive and significant relationship, while the region of residence has an insignificant negative relationship with the level of happiness of Muslimah in Indonesia. These results indicate that the subjective happiness of Indonesian Muslim women is more influenced by material dimensions than philosophical or spiritual matters. This research is expected to contribute to the formulation of public policies that support the social welfare of Muslimahs based on maqashid sharia.

Arel Vaganza; Jani Jani

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Education is the main foundation in forming quality Human Resources. In achieving educational goals, support is needed from various aspects, including the availability of adequate learning facilities and competent teachers. Learning facilities play an important role in supporting the learning process, while teacher competence greatly determines the success of transferring knowledge to students. These two aspects are believed to have an influence on student learning achievement, including in Integrated Social Studies subjects that require conceptual understanding and critical thinking skills. This research was conducted to answer three main questions: (1) whether there is an influence of learning facilities on student learning achievement in Integrated Social Studies subjects grade VIII MTsN 6 Tulungagun; (2) whether the competence of social studies teachers affects student learning achievement in Integrated Social Studies subjects grade VIII MTsN 6 Tulungagun; and (3) how much influence the two variables simultaneously have on student learning achievement in the Integrated Social Studies subject class VIII MTsN 6 Tulungagun. The purpose of this study is to analyze and prove the influence of each independent variable on the bound variable both partially and simultaneously. This study uses a quantitative approach with an associative method. The population is 309 students of grade VIII MTsN 6 Tulungagung and the sample is 76 students taken using the Simple Random Sampling technique, and 3 social studies teachers of Class VIII as additional informants. The data collection technique was carried out through questionnaires for independent variables and documentation of UAS values for bound variables. Data analysis was carried out using validity, reliability, normality, multiple linear regression tests, as well as t-tests, F tests and R2 tests with the help  of JASP software. The results of this study after processing data using the t-test showed that neither learning facilities nor the competence of social studies teachers had a significant effect on student learning achievement, because the significance value of learning facilities was above 0.05. However, the results of the F test showed that simultaneously the two variables had a significant effect on student learning outcomes with a significance value of <0.001. In addition, the determination coefficient value (R2) of 0.179 showed that 17.9% of the variation in student learning achievement was influenced by learning facilities and the competence of social studies teachers together. These findings show the importance of synergy between the quality of educational facilities and the competence of teaching staff in supporting student learning outcomes.  

Radya Pratiwi Amsir; Radia Hafid; Melizubaida Mahmud; Agil Bahsoan; Ririend Koniyo

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of organizational culture on employee work discipline at PT Wira Mas Permai in Banggai Regency. The research employs a quantitative method, with data processed using descriptive statistics, classical assumption tests, and hypothesis testing. The data were analyzed using simple linear regression with the assistance of IBM SPSS 21 software. The type of data used in this research is primary data, which was collected through questionnaires distributed to the employees of PT Wira Mas Permai in Banggai Regency. This research consists of a dependent variable, namely employee work discipline at PT Wira Mas Permai in Banggai Regency, and an independent variable, namely organizational culture. The results indicate that the organizational culture variable has a positive and significant influence on employee work discipline. The regression analysis indicates a positive coefficient of 0.651, which means that every increase in organizational culture will improve employee work discipline. Organizational culture contributes 42% to employee work discipline, while the remaining 58% is influenced by other factors such as leadership, motivation, and the work environment.

Roslina Sahara; Yahfizham Yahfizham

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to examine the use of Macaulay2 software in improving students' computational thinking skills in mathematics learning, especially in abstract algebra material. Macaulay2 as an open-source Computer Algebra Sistem (CAS) provides a symbolic and algorithmic environment that encourages logical and systematic exploration of mathematical concepts. Literature reviews show that the use of Macaulay2 can strengthen conceptual understanding, train computational thinking, and introduce mathematical programming to students. However, technical challenges, limited Indonesian language teaching materials, and limited educational infrastructure are obstacles that need to be overcome through collaboration between educational stakeholders.

Gilbert Alexander H. Sipahelut; Tri Ratnawati

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

Mochtar Agung Ernanto; Fahrial Amiq

Atletik Karya: Jurnal Pendidikan dan Olahraga Aktual 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The implementation of a structured and organized circuit training program will yield maximum results in improving cardiovascular endurance. This study focuses on determining the effect of implementing a circuit training program using a ball on improving the cardiovascular endurance of the Porma FC Kota Malang soccer club. This research uses a pre-experimental design with a one-group pretest-posttest design. The entire study population consisted of 85 Porma FC Kota Malang players with various age characteristics. A sample of 22 players aged 15–16 years was selected using purposive sampling. The Porma FC players underwent circuit training using a ball over 16 sessions. Data collection techniques for this study utilized the Multistage Fitness Test (MFT). The data obtained were analyzed using SPSS version 22 software, showing that the variable obtained a significance level of 0.00 (<0.05), indicating that circuit training using a ball has an effect on the process of improving cardiovascular endurance. The average pretest improvement in endurance was 43.40, and the average posttest improvement was 48.90. It can be concluded that circuit training using a ball has a significant effect on improving the cardiovascular endurance of the Porma FC team.

Burhan Firdaus; Dzaky Setiawan Tauri; Muhamad Rizki Al-Baras; Samsudin Samsudin; Ahmad Nursodiq

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

Rabi’ah Maharani Putri; Dika Jatnika

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

In the digital era, paying zakat has become more convenient through digital platforms such as BAZNAS, Gopay, and OVO. However, this convenience also comes with risks, such as the leakage of personal data, which can affect Generation Z’s interest in paying zakat digitally. Furthermore, zakat literacy in Indonesia remains relatively low. This study aims to analyze the influence of religiosity, zakat literacy, and trust on the interest of Muslim Generation Z in paying digital zakat. A quantitative approach was used with data analysis conducted through Structural Equation Modeling (SEM) using the Partial Least Square (PLS) method via SmartPLS 4.0 software. The results show that religiosity and trust have a significant effect on the intention to pay digital zakat, while zakat literacy does not have a significant impact. These findings imply that zakat institutions should focus on strategies that strengthen trust and religiosity to increase Generation Z’s participation in digital zakat payment.

Nazla Sabirah; Nibi Nazwa Quinita Tanjung; Salsabila Rahma; Arsyadona Arsyadona

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of information technology has driven culinary business operators to adapt through digital transformation. This study aims to describe the implementation of digital transformation in the operational processes of online-based culinary businesses in Medan City. Using a descriptive qualitative approach, data were obtained through in-depth interviews and direct observations of five online culinary business owners. The results indicate that these businesses utilize various digital platforms such as GoFood, GrabFood, ShopeeFood, WhatsApp Business, and social media for daily operations, promotions, and customer services. Digital transformation has proven to improve operational efficiency and expand market reach, although it still faces challenges such as limited digital literacy and software costs. This study recommends the need for digital literacy training, strengthening of internet infrastructure, the development of local digital platforms, and further research on the impact of digital transformation on the performance of online culinary businesses.

Sophie Aulia; M. Afdal Samsuddin

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This study aims to analyze the influence of Foreign Direct Investment (FDI), Domestic Investment (DI), and Labor Force Participation Rate (LFPR) on the growth of Gross Regional Domestic Product (GRDP) in Bali Province. This research employs a quantitative approach using secondary time series data on an quartal basis from 2015 to 2022, obtained from the Central Statistics Agency (BPS) and other relevant institutions. The analytical method used is multiple linear regression with the assistance of EViews 9 software. The results show that, partially, FDI, DI, and LFPR have a positive and significant effect on GRDP growth in Bali Province. Simultaneously, the three variables also have a significant influence on GRDP. The Adjusted R-Squared value of 0.543 indicates that approximately 54.3% of the variation in GRDP can be explained by FDI, DI, and LFPR, while the remaining variation is influenced by other variables outside the model. However, the regression model experiences autocorrelation, indicating that there are time dynamics not fully captured by the model. This study highlights the importance of investment and the optimization of the labor force in supporting regional economic growth.

Indy Pratiwi; Albert Samuel Sinaga; Sinsi Setiawati

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The quality of human resources is an important aspect in regional development, which is reflected through the Human Development Index (HDI). HDI is influenced by various factors, including the economic conditions and education of the community. This study aims to analyze the effect of Gross Regional Domestic Product (GRDP) per capita and Average Length of Schooling (RLS) on HDI in South Kalimantan Province. The data used comes from the Central Statistics Agency (BPS) with a coverage of 13 regencies/cities during the period 2018 to 2023. The analysis method used is multiple linear regression with the help of R Studio software. The results of the study show that both GRDP per capita and RLS have a significant effect on HDI, both simultaneously and partially. The resulting model has an adjusted R² value of 0.8627, which indicates that 86.27% of the variation in HDI can be explained by these two variables. The classical assumption test including linearity, conditional zero error expectation, absence of multicollinearity, autocorrelation, homoscedasticity, and residual normality shows that the model used has met all the criteria as the Best Linear Unbiased Estimator (BLUE). Thus, this regression model is valid for use in estimating and making inferences on the factors that influence the HDI in South Kalimantan Province. This finding confirms that increasing education and economic growth are strategic steps in accelerating human development in South Kalimantan.

Zilla, Lina; Rera Oktariya.S; Darwin Effendi

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study investigates the influence of understanding the philosophy of science on students’ critical attitudes and academic ethics in the learning process. Philosophy of science is essential in shaping systematic and reflective scientific thinking, while also serving as a foundation for academic character development. Using a quantitative approach, the research involved 30 postgraduate management students at Universitas PGRI Palembang. Data were collected through a closed-ended questionnaire using a five-point Likert scale to measure three constructs: understanding of the philosophy of science, critical attitude, and academic ethics. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that understanding the philosophy of science has a positive and significant effect on students' critical attitudes. Students with deeper understanding demonstrate better logical, analytical, and reflective thinking. Moreover, it significantly influences academic ethics—those with philosophical awareness tend to uphold academic integrity and originality. These findings affirm that the philosophy of science serves not only as a conceptual framework but also as a tool for shaping students’ intellectual and moral qualities. The study emphasizes the importance of integrating philosophy of science into higher education curricula to foster critical thinking and ethical academic behavior among students

Agung Nurmansyah; Lusi Yuliarti; Dianningsih Dianningsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

Iis Nurliani; Fanlia Prima Jaya; Akhmad Aspiannor

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

Rohmat Rohmat; Dianda Aryntya Firia Ferlania; Ishlahuddin Abdullah; Khairul Umam; Muhammad Azra Arrahman +1 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide introduction and basic training in 3D printing technology to the students of SMA Muhammadiyah 10 Sugio, Lamongan. As the Industrial Revolution 4.0 develops, digital manufacturing skills are an important competency that needs to be introduced from the secondary education level. However, there are still many schools that do not have access to this technology, both in terms of devices and understanding of human resources. Therefore, this activity is designed to provide hands-on experience to students through practice-based training. The implementation method includes the delivery of theoretical materials, demonstrations of the use of 3D printers, and the practice of designing and printing simple objects using Inventor design software. This training was attended by 60 students who showed high enthusiasm during the activity. The results of the evaluation showed a significant improvement in the understanding of the concept of 3D printing. In addition, from direct interviews, participants stated that this training was useful and relevant to future needs. This activity not only introduces new technologies to students, but also fosters creativity, design skills, and confidence in developing ideas visually and digitally. It is hoped that this training will be the first step to encourage the adoption of digital fabrication technology in the school environment, as well as an inspiration for other educational institutions to carry out similar activities in improving the technology literacy of the younger generation.

Gideon Samari Suno; Henny Magdalena; Windhu Nugroho; Agus Winarno; Tommy Trides

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Stockpiles are accumulations of materials such as coal or ore stored at specific locations. Accurate stockpile volume measurement is crucial in the mining and logistics industries for inventory management and cost efficiency. Conventional methods like Real-Time Kinematic (RTK) GPS rely on surface coordinate measurements but require numerous points, especially for irregular-shaped objects. Newer technologies like Terrestrial Laser Scanners (TLS) offer high-precision alternatives by capturing thousands of points per second, expediting and enhancing the resolution of volume measurements. This study compares TLS and RTK GPS methods in measuring the volume of andesite rock stockpiles at PT Bara Tabang. This research uses a quantitative approach, involving six Ground Control Points (GCPs) measured using the Sokkia GRX2 RTK GPS on October 24, 2024. TLS generated over 8.6 million point cloud data filtered down to 35,197 points, while RTK GPS yielded 2,276 coordinates. Accuracy testing showed very small RMSE values (RMSEr: 0.008 m; RMSEz: 0.007 m), and both LE90 and CE90 demonstrated 90% confidence within a 0.012 m range. Volume calculation using Surpac software with the cut and fill method showed TLS produced a volume of 18,766 bcm (51,982 tons/m³), while RTK GPS resulted in 18,694 bcm (51,782 tons/m³), with a difference of 72 bcm or 0.211%.These results indicate that both methods offer acceptable accuracy; however, TLS provides greater data density, efficiency, and precision, particularly for complex or large-scale stockpile objects. Therefore, TLS is recommended for high-accuracy volume measurement in mining operations that require efficiency and detailed analysis.

Dita Rahmawati; Wahyudi Syaputra; M Bambang Purwanto

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Activity (Pengmas) is a form of contribution by lecturers and students in supporting the improvement of digital literacy among vocational high school students, especially students of SMK Negeri 2 Palembang. The main objective of this activity is to equip students with basic knowledge and practical skills in computerization and digital, including software introduction, basic coding, software installation, and simple video editing. The implementation method uses a hands-on training in a computer laboratory, involving two lecturers and several students as facilitators. The activity results showed increased students' interest and understanding of the material presented and active interaction during the training. The school welcomes this activity and hopes to establish sustainable cooperation with higher education institutions. This community service is expected to become a model of educational activities relevant to the needs of the world of work in the digital era and positively impact the competence of vocational school students in facing future challenges.

Fitri Kusuma Dewi; Emmidia Djonaedi; Rachmah Nanda Kartika

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The processing of natural fibers as raw materials for paper has grown over the past few years. However, the use of composite paper as a printing substrate has several drawbacks. One of them is the low color reproduction quality of printed images on paper made from natural fibers, caused by the insufficient whiteness of the paper. This study aims to investigate the effect of titanium dioxide (TiO₂) addition on the color reproduction quality of composite paper based on sugarcane bagasse fiber. TiO₂ was varied at concentrations of 0%, 10%, and 20%. Printing process was carried out using an inkjet printer with standard CMYK and RGB color patches. After that, the printed results were measured using colorimeter with D65 illuminant. Color distribution analysis was processed using MATLAB software. The results showed that the addition of TiO₂ increased the whiteness of the paper, as indicated by the higher L* values. The color gamut visualization demonstrated that the gamut area expanded as the TiO₂ content increased. This result shows that the addition of TiO₂ affects the color reproduction quality of composite paper.