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Nyethrea Baby; Yesita Ragil Kusuma Ningrum; Dela Tri Mulyani; Anandika Cahaya Putra Juliawan; Silvia Sindi Mareta +5 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Lingkungan rumah yang memiliki tempat penampungan air tanpa pengelolaan yang baik berpotensi menjadi lokasi perkembangbiakan nyamuk vektor Demam Berdarah Dengue (DBD). Salah satu upaya pencegahan yang dapat dilakukan adalah pemberantasan sarang nyamuk (PSN) melalui penerapan perilaku 3M serta penggunaan larvasida abate pada wadah air yang sulit untuk dikuras. Kegiatan ini bertujuan untuk menggambarkan pelaksanaan Program GEMA (Gerakan Bersama Hapus Jentik) yang mengintegrasikan edukasi 3M dan pemberian abate sebagai langkah pengendalian jentik nyamuk di Desa Sambung. Program dilaksanakan pada tanggal 19–21 Januari dengan metode edukatif partisipatif melalui kunjungan rumah ke rumah. Tahapan kegiatan meliputi pemeriksaan keberadaan jentik, pemberian abate pada tempat penampungan air tertentu, serta edukasi mengenai penggunaan abate dan penerapan 3M. Evaluasi observasional dilakukan pada 22 Januari. Kegiatan ini menjangkau 1.360 rumah di empat dusun. Hasil pemeriksaan awal menunjukkan lebih dari separuh rumah masih ditemukan jentik nyamuk. Setelah intervensi, persentase rumah yang berpotensi terdapat jentik mengalami penurunan yang signifikan. Hal ini menunjukkan bahwa Program GEMA efektif dalam menekan potensi keberadaan jentik nyamuk serta meningkatkan keterlibatan masyarakat dalam upaya pencegahan DBD.

Jemie Muliadi; Kukuh Aris Santoso

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Electricity dependence is increasing as people have easier access to electronic devices. However, this ease of access is not always accompanied by adequate energy literacy. In its Community Service program, Universitas 17 Agustus 1945 Jakarta helped to educate the residents in RW06 Kalibaru, Jakarta, about the safe and efficient use of electricity. This community service program was conducted through participatory seminar with a qualitative approach for residents. The activity used informal visual presentations and discussions in an informal atmosphere. The outreach program demonstrated residents' high enthusiasm for the efficiency of electrical equipment usage such as air conditioners, refrigerators, and water pumps. Through the discussion session, residents realized that using air conditioners with too low a power consumption actually leads to higher energy consumption because the compressor runs continuously. Participants understood that investing in automation concepts, such as using water reservoirs, provides significant long-term electricity cost savings. This outreach successfully shifted residents' paradigm from just simply seeking low prices to selecting devices with optimal capacity according to their needs. This education program demonstrates the effectiveness of energy literacy in improving electricity consumption habits at the household level. Therefore, simple technical understanding can boost family economic financial advantages through sustainable effective energy consumptions.

Miftah Arrozaq, Muhammad; Yostitia, Made Prasta; Darmawan Ardi

Jurnal Manajemen Pariwisata dan Perhotelan 2026 International Forum of Researchers and Lecturers

This study aims to analyze the quality of room attendant service based on Standard Operating Procedures (SOPs) at the Lorin Solo Hotel and identify factors influencing its implementation. The research method used a qualitative approach through interviews, observations, and analysis of guest reviews.The results indicate that the implementation of SOPs has been successful, particularly in terms of room cleanliness, linen changes, replenishment of amenities, checking facilities, and friendly service. However, during periods of high occupancy, obstacles were encountered such as limited staff, limited cleaning time, and delays in replenishing amenities. Internal factors (skills, training, work motivation) and external factors (occupancy rate, guest demand, facility condition) influence service quality.This study concludes that the implementation of SOPs at the Lorin Solo Hotel has been successful, but needs improvement in time management, additional staff during busy periods, and regular training to maintain consistent service quality. These recommendations are expected to help the hotel improve service standards and maintain guest satisfaction.

Ranti Fortuna Pertiwi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Ranti Fortuna Pertiwi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Agustina Waromi; Maria Wesso

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the development of human resources in relation to the assessment center for Civil Servants (PNS) at the Karas District Office, Fakfak Regency. The objectives of this study are to determine the effect of human resource development on the assessment center, and to identify the human resource development variables that most dominantly influence the PNS assessment center. This research uses a qualitative approach with data collection methods including interviews, observations, questionnaires, surveys, and experiments. The data were analyzed qualitatively and quantitatively to explain the relationship between human resource development and the assessment center. The qualitative analysis results show that PNS at the Department of Mining and Energy, Fakfak Regency, who hold Echelon IV/a structural positions, number 15 people (0.71%), while PNS with the rank of Pembina Level I/IV/b number 5 people (0.24%). Based on gender, the majority of PNS are male (15 people or 0.71%) who have participated in human resource development through career development. PNS with a Bachelor's degree (S-1) number 11 people (0.52%), and those aged 41-50 years and over 50 years number 12 people (0.57%).

Maria Wesso; Agustina Waromi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the marketing strategy of Betet Rice at Toko Cendrawasi Fakfak. The research uses a qualitative approach with data collection methods including field research, interviews with managers and employees, observations on sales data management, and documentation. The data were analyzed using marketing mix analysis and SWOT analysis. The results show that Betet Rice is distributed directly to customers through Toko Cendrawasi Fakfak, which acts as a distributor of the product. Toko Cendrawasi has made efforts to provide significant market access for Betet Rice marketing, with products and prices adjusted to customer desires and purchasing power. The marketing strategy used involves the marketing mix of product, price, promotion, and distribution, which has led to an increase in demand for Betet Rice every year. Based on the SWOT analysis, the marketing strategy implemented includes strengths in strong financial conditions and a fleet of ships, weaknesses in the lack of attention to key marketing elements, opportunities in market analysis and customer segmentation, and threats from increasing competition and globalization of competitors offering similar products.

Nally Indirawati; Said Said; Maulida Kiatuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

Hutari Adeningsih; Said Said; Imam Tri Wibowo

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the influence of Social Media, Impulsive Buying Behavior, Financial Technology Trust, and Financial Literacy on the Interest in Using Shopee PayLater among Generation Z youth in Jombang Village, South Tangerang. Out of a population of 6,618 teenagers, a sample of 150 respondents was selected using Purposive Sampling, exceeding the initial Slovin formula requirement of 99 participants to ensure higher data reliability. The research adopts a quantitative approach with multiple linear regression analysis processed via SPSS version 25. Data collection integrated primary sources from structured questionnaires with secondary data from comprehensive literature reviews. The results demonstrate that Impulsive Buying Behavior and Financial Technology Trust significantly and positively affect Shopee PayLater usage interest. Conversely, Social Media and Financial Literacy do not show a significant positive impact to Shopee PayLater usage interest. These findings provide critical insights into the digital consumption patterns and financial decision-making behaviors of the modern Indonesian youth demographic.

Liza Meichy E. Komul; Adrian Mjesfa; Yellia Priciliya Uktolseja; Albert Muyapa; Julius Denny Polii

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

St.Nur Eni; Nurul Annisa; Astri Annur Qalbi; Risman Abdi Rapiuddin; Rahmi Rahayu

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Introduction:. In the group of elementary school children, dental and oral health is a common problem, almost 90% of school-age children worldwide suffer from dental caries. Objective: To prevent cavities with Art and Fissure Sealent at students.Methods: Applying Art and Fissure Sealant actions to prevent cavities in children directly so that the caries process stops or does not continue .Results: All fourth-grade students at the SPF Unit of SD Inpres Karuwisi I Elementary School participated in a socialization session aimed at providing an understanding of tooth decay prevention. An initial examination of 21 students revealed that 10 required fissure sealants, while 5 required ART, the fissure sealant technique was successfully implemented on all 21 students, with no reported complications or side effects. Furthermore, ART was successfully implemented on 5 students, with all students feeling comfortable and experiencing no significant pain during the procedure. Conclusion: The series of activities for early prevention of cavities with art and fissure sealant at the SPF UPT of SD Inpres Karuwisi I have been successfully implemented and the students feel comfortable and do not experience significant pain during the procedure.

Fatoni, Mohammad Hafid; Suwarno Suwarno

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Lintang Qolbi Aini; Vidya Amalia Rismanty

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on firm value (Tobin’s Q) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Using a descriptive quantitative method with purposive sampling, this study involves 6 companies and 97 data observations. Data analysis was performed using panel data regression, t-test, F-test, and coefficient of determination tests. The results show that CR has a negative and significant effect on firm value with a t-value of -3.760941 and a significance level of 0.0011. Meanwhile, DER has a positive but insignificant effect on firm value with a t-value of 0.508701 and a significance level of 0.6163. ROA also has a negative but insignificant effect with a t-value of -1.254781 and a significance level of 0.2233. Simultaneously, the F-test results show a significant effect from all three variables on firm value, with an F-value of 14.37946 (greater than the F-table value of 2.975) and a significance level of 0.000001. The Adjusted R-Square value of 78.69% indicates that the independent variables explain 78.69% of the variation in firm value, while the remaining 21.31% is explained by other factors.

Pipih Apiliani; Asep Muhammad Lutfi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Leverage and Investment Decisions on Profitability at PT Aneka Tambang Tbk for the 2015-2024 period, both partially and simultaneously. This research method uses quantitative with a asosiatif research type. Secondary data obtained comes from the Indonesia Stock Exchange website (www.web.idx.com) and the PT Aneka Tambang Tbk website. The results of this study show that the Leverage variable has a t count of -3.166 > t table 2.365 with a significant value of 0.016 < 0.05, so it can be concluded that the Leverage variable (X1) has a significant effect on Profitability (Y). The Investment Decision variable has a t count of -0.673 < 2.365 and with a significance level of the Investment Decision variable of 0.522 > 0.05, it can be concluded that the Investment Decision variable (X2) does not have a significant effect on Profitability (Y). And the results of the F Test obtained an Fcount value of 6.726 > Ftable 4.737 and a significant value of 0.023 < 0.05, meaning that the Leverage and Investment Decision variables together have a significant effect on Profitability. Therefore, the Leverage (X1) and Investment Decision (X2) variables together have a significant effect on the stock price of PT Aneka Tambang Tbk.

Nur Annisa; Asep Muhammad Lutfi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

Hasan Rifa’i; Muhamad Nurhamdi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

Ananda Meylani Puteri; Tri Sulistyani

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Debt to Asset Ratio and Debt to Equity Ratio on Price to Book Value at PT Tiga Pilar Sejahtera Food Tbk for the period 2012 2024. The phenomenon of debt ratio fluctuations, negative DER in several years, and significant changes in PBV are important bases for conducting this study. The research method used is a quantitative method with a descriptive and associative approach. The data analyzed are secondary data in the form of the company's annual financial reports. Data analysis techniques include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Price to Book Value (PBV). Debt to Equity Ratio (DER) is also proven to have a negative and significant effect on Price to Book Value (PBV). Simultaneously, the Debt-to-Asset Ratio and Debt-to-Equity Ratio significantly influence Price-to-Book Value (P/BV), with a coefficient of determination of 67.3%. This means that the DAR and DER variables explain 67.3% of the variation in company value, with the remainder influenced by other factors outside the study.

Khoirun Nisa; Musthafa Kamil

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Iza Saniyatun; Said Said; Idris Idris

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

Oktavia, Nova; Firayanti, Yuni; Mahardika, Tubagus

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation