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M. Arif Maulana; Idris Satria; Alfat Akbar; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

Aura Kalisha; Parningotan Malau

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

Hafith Furqoni

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study evaluated the effects of compound and single-nutrient fertilizers on the growth and yield of cabbage (Brassica oleracea L.). The experiment was conducted using a randomized complete block design with seven fertilization treatments, including varying doses of compound fertilizer and a single-nutrient control. Results showed that the application of a 1.0× dose of compound fertilizer significantly improved plant height at 3 and 4 weeks after transplanting (WAT), and increased leaf number at 5 WAT. Yield components, including yield per plant, per plot, and hectare, were significantly higher in the 1.0× treatment, with an average yield of 1.92 kg per plant—an increase of 86.4% and 11.6% compared to the control and single-nutrient treatments, respectively. The relative agronomic effectiveness of the 1.0× dose reached 139%, indicating superior performance over the standard fertilizer. Economic analysis confirmed its viability, with the highest benefit-cost ratio (R/C) of 2.23 and a net profit of IDR 14,487,900. These findings suggest that compound fertilizer is both agronomically effective and economically profitable. The recommended application rate for cabbage is 211 kg/ha, applied one week after transplanting.

Astryani Rosyad; Erik Mulyana; Hafith Furqoni; Suwarto Suwarto; Adrian Khairullah +1 more

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Sweet corn is a high-value horticultural crop with steadily increasing demand for both fresh consumption and use as a raw material in the food industry. This study aims to evaluate the effectiveness of NPK 16-16-16 fertilizer on the growth and yield of sweet corn. The research was conducted at Sindangbarang Experimental Field, Faculty of Agriculture, IPB University from July to October 2025. This experiment used a Randomized Complete Block Design (RCBD) with a single factor, namely the dose of fertilizer application. Treatments were using fertilizer dosages of 0, 50, 0,75, 1,00, and 1,50 NPK 16-16-16, with a control treatment for comparison. During the vegetative phase, sweet corn exhibited similar growth responses across all fertilization levels relative to the control. However, all fertilizer doses significantly improved stover weight, cob weight with and without husk, cob length, cob diameter, yield per plot, and overall productivity compared to the control. The application of NPK 16-16-16 fertilizer at the recommended (1.0) rate achieved the highest relative agronomic effectiveness (103.11%), corresponding to a 1.03-fold yield increase over the control and outperforming the comparison treatment. Application of NPK 16-16-16 at the 1.0 recommended dose is suggested as the most efficient fertilization strategy for sweet corn production, as it maximizes yield and productivity without unnecessary increases in fertilizer input.     

Alia Maharani; Istikomah Difinubun; Melinda Cahyani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the effectiveness of interactive board game learning media in improving Arabic writing skills among fifth-grade students at MI Islamiyah 02 Madiun. The research employs a quantitative approach using a quasi-experimental design involving an experimental group and a control group with a total sample of 47 students. Data were collected through pretest and posttest instruments and analyzed using the Mann–Whitney U test with the assistance of SPSS software. The findings reveal a statistically significant difference between the experimental and control groups, with a significance value of 0.000 (<0.05). Students in the experimental group demonstrated higher improvement in writing skills compared to those in the control group. The use of interactive board game media enhances student motivation, engagement, and participation in learning activities. This study implies that game-based learning media can serve as an effective alternative for improving Arabic writing skills at the elementary school level.

Ninu, Stefanus

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

Tsani Deri Hidayat; M. Fariz Yusanri Fani; M. Aidil Aziz; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

Aprilyautami Aprilyautami; Muhammad Ramadhan Ginting; Rabbaniyah Rabbaniyah; Abdurrozzaq Hasibuan

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Exposure to toxic materials in the workplace remains a major occupational health and safety issue, particularly in industrial sectors with high chemical use intensity. Various control efforts have been implemented through industrial hygiene and occupational safety (OHS) programs, but their effectiveness varies. This study aims to analyze strategies for controlling toxic material exposure through industrial hygiene and OHS programs based on literature review over the past five years. The method used was literature review of 10 national journals relevant  the topic of toxic material exposure in various industrial sectors. The analysis results indicate that toxic material exposure is still found in various sectors, with types of materials such as heavy metals, organic solvents, toxic gases, and industrial dust. The most commonly implemented control strategies are the use personal protective equipment (PPE), administrative controls, and some engineering controls such as ventilation. However, the effectiveness of these controls is less than optimal due low worker compliance, limited supervision, and the minimal implementation of higher-level controls such as elimination and substitution. Therefore, it is necessary to strengthen integrated industrial hygiene programs, improve worker compliance, and implement a more comprehensive hierarchy of controls to minimize the risk of toxic material exposure in the workplace.

Suryani, Ketut Yuni; Prayudi, Made Aristia; Astawa, I Gede Putu Banu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

Malik Jamal Abd Naser

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aim to examines effectiveness concerning feedback based upon motor model inside of improving free throw accuracy inside of basketball plus its impact upon retention concerning skill among female student. Significance concerning this research lie inside of essential role concerning feedback inside of motor learning, particular when supported by way of accurate performance model that help learner to builds clear mental representation concerning movement execution.Experimental design were employed, involving sample concerning female student random assigned into two group. Experimental group receive feedback supported by way of motor model, including video demonstration concerning ideal plus corrected performance, while control group follow traditional instruction relying primary upon verbal explanation. Post-test were then administered to measures improvement, along alongside delayed retention test to evaluates persistence concerning learning over time. Result show statistical significant difference inside of favor concerning experimental group inside of both post-test plus retention outcome. This indicate that motor model-based feedback effective enhance performance plus support long-term skill retention. Addition, student exposed for motor model demonstrate greater ability to recognizes plus corrects error plus show deeper understanding concerning correct technique.Study recommend integrating motor modeling strategy plus technology-based feedback into sport education to accelerates learning plus improves outcome across educational context.

Tiara Rejeki

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the role of the school committee in improving the quality of Islamic Religious Education at Karya Bhakti Private Junior High School. The research employed a qualitative descriptive approach to gain an in-depth understanding of the committee’s involvement in educational activities. The research subjects consisted of the principal, Islamic Religious Education teachers, and school committee members. Data were collected through observation, interviews, and documentation. The data analysis process included data reduction, data presentation, and drawing conclusions systematically. The findings revealed that the school committee has performed its roles as an advisory, supporting, controlling, and mediating body. The committee contributes to program planning, supports religious activities, supervises implementation, and facilitates communication between the school and the community. However, these roles have not been carried out optimally due to limited participation and weak coordination among stakeholders. As a result, although the school committee plays an important role in enhancing the quality of Islamic Religious Education, improvements are still needed to increase its effectiveness. Strengthening collaboration, improving coordination, and increasing active participation from all members are essential to maximize the contribution of the school committee in supporting educational quality.

Valen Kado, Kristina; Rengga, Andreas; Herdi , Henrikus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

David Ade Oktavian; Nurul Hayati; Muhajir Muhajir

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Vaname shrimp is one of the export commodities with high economic value. Therefore, to meet increasing market demand, it is necessary to improve aquaculture productivity. However, the development of vaname shrimp farming in Indonesia faces several challenges, including the emergence of viral, fungal, and bacterial diseases (Astria et al., 2022). Vibrio sp. bacteria can cause bacterial infections and are opportunistic in nature. Vibrio sp. can attack shrimp at all stages and may lead to decreased production yields (Astria et al., 2022). Generally, farmers control bacterial diseases by adding antimicrobial compounds. However, bacterial disease control in vaname shrimp culture can also be carried out using hydrogen peroxide (Astria et al., 2022). This study examined the effect of different doses of hydrogen peroxide in suppressing Vibrio sp. bacteria using a Completely Randomized Design (CRD). The doses used were 7 ppm, 9 ppm, 11 ppm, 13 ppm, and 15 ppm, with five treatments and five replications. The results showed that the application of different doses of hydrogen peroxide had a significant effect based on the One Way ANOVA test (0.00 < 0.05). The lowest effectiveness was observed in treatment 1 (7 ppm), while the highest effectiveness was found in treatment 5 (15 ppm). Although hydrogen peroxide was able to reduce the number of Vibrio sp. bacterial colonies, the doses used in this study were not able to completely eliminate the colonies (0 cfu/ml).

J, Anusree K; Patel, Narottam Das; D, Saravanan; Patel, Adarsh

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The increasing sophistication of malware has rendered traditional signature-based detection methods insufficient, necessitating behavior-driven and adaptive analytical frameworks. This study presents a sequential deep learning framework that models system-level API call sequences as structured linguistic representations for behavioral malware detection. Unlike conventional comparative studies, this work systematically evaluates recurrent and attention-based architectures under controlled experimental conditions, with a particular focus on generalization performance and overfitting mitigation. Two neural architectures, a Long Short-Term Memory (LSTM) network and a Transformer-based attention model, are trained on publicly available API call sequence data for binary classification of malicious and benign executables. Beyond standard accuracy metrics, the study further examines model stability, convergence behavior, and the impact of long-range dependency modeling on detection robustness. Experimental results demonstrate that the Transformer architecture achieves superior performance, attaining 95.54% classification accuracy and consistent improvements in precision, recall, and F1-score, indicating a stronger ability to capture complex behavioral dependencies. These findings highlight the effectiveness of attention mechanisms in behavioral malware modeling and provide empirical evidence that NLP-inspired architectures offer a robust and scalable approach for real-world cybersecurity applications.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

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

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Cici Cahyani Lamunte; Erman I. Rahim; Julius T. Mandjo

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the factors influencing the implementation of Regional Regulation of Gorontalo Regency Number 04 of 2014 concerning the Control of Livestock in Ilomata Village, Bilato District. This research employs an empirical legal method with a sociological juridical approach to examine law not only as written norms but also as a social practice within society. Data were collected through interviews with village officials, regional regulation enforcement officers, and livestock owners, as well as through documentation and literature studies. The collected data were analyzed qualitatively using Lawrence M. Friedman’s legal system theory and Soerjono Soekanto’s theory on factors influencing law enforcement. The results indicate that the implementation of the regional regulation has not been optimal. The influencing factors include legal substance, legal structure (law enforcement officers), facilities and infrastructure, community factors, and legal culture. Normatively, the regulation contains clear provisions; however, its implementation is hindered by inconsistent enforcement, limited supporting facilities, and low levels of public legal awareness. Legal culture and the lack of consistency among law enforcement officers are the most dominant factors affecting the effectiveness of the regulation’s implementation. Therefore, it is necessary to strengthen consistent law enforcement, improve supporting facilities, and undertake continuous efforts to build public legal awareness in a participatory manner.

Erma Erma; Agustina Malan; Ardwinner Joy Tumonglo

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

This is a worrying issue in the digital age and has been shown to significantly contribute to low student academic achievement. This research aims to examine the role of Guidance and Counseling (BK) services in addressing social media addiction in students with low academic achievement. The method used in this research is library research with a qualitative approach through content analysis and literature synthesis techniques sourced from various scientific references published between 2020 and 2025. The results show that students addicted to social media have low self-control, resulting in academic procrastination and a consistent decline in learning achievement. GC services have proven to play a strategic role through preventive, curative, and developmental functions implemented through classical guidance, individual counseling, and group counseling. The Cognitive Behavioral Therapy (CBT) approach and self-management technique have proven most effective in helping students reduce social media addiction and improve learning discipline. However, the effectiveness of GC services is still constrained by the non-ideal ratio of counseling teachers, the lack of digital literacy-based GC programs, and students' negative stigma toward counseling services. This study recommends developing GC programs specifically designed to address digital addiction by involving the entire school ecosystem consistently.

Irawan, Ferry; Rival, Hanip; Minuk, Riyana

JOURNAL OF BIOLOGY LEARNING 2026 Universitas Veteran Bangun Nusantara Sukoharjo

The learning orientation is adjusted to the main objectives of the Sustainable Development Goals (SDGs) which direct students to solve problems scientifically through critical thinking. This study aims to determine the effectiveness of  the Remap STAD learning model  on the empowerment of students' critical thinking skills. This study is a type of experimental quasy research  and uses a non-equivalent pretest-posttest control group design. The population is all students of class XI SCIENCE SMAN 2 Barru totaling 234 students. A sample of 102 students was selected based on an equivalence test to determine experimental classes, positive controls, and negative controls. The instrument used the essay test was in accordance with the Critical Thinking skill indicator and the results were analyzed using the one-path anakova test. The results of the study show that the Remap  learning model is effective in empowering students' critical thinking skills

Kusumadani, Annur Indra; Agustina, Lina; Astuti, Rina; Agustina, Putri; Affandy, Harry

JOURNAL OF BIOLOGY LEARNING 2026 Universitas Veteran Bangun Nusantara Sukoharjo

This research aligns with UMS RIP Theme 5 concerning the improvement of education and learning quality. Socioscientific Blended Project-Based Learning (SSI-PjBL) is a learning model that actively engages students through online and face-to-face activities, including reading, discussion, experimentation, data analysis, and problem-solving related to socioscientific issues in society. This study aimed to determine the effectiveness of the SSI-PjBL model in improving the higher-order thinking skills (HOTS) of biology education students at the Faculty of Teacher Training and Education (FKIP) UMS. This study employed a quasi-experimental design involving two groups of 40 students, consisting of an experimental group (20 students) taught using the SSI-PjBL model and a control group (20 students) taught using the conventional Project-Based Learning (PjBL) model. HOTS indicators measured in this study included critical thinking, analysis, evaluation, and problem-solving skills. Data were collected using HOTS-based pretest and posttest essay instruments. Data analysis was conducted using hypothesis testing and effect size analysis. Prior to hypothesis testing, assumption tests including normality and homogeneity tests were performed. Since the data were normally distributed, independent sample t-test was used as a parametric statistical test. The results showed a significant improvement in students’ HOTS in the experimental class compared to the control class. Furthermore, the effect size was calculated using Cohen’s effect size formula and produced a value of 3,190, which was categorized as high according to Cohen’s criteria. These findings indicate that the SSI-PjBL model has a strong effect on improving students’ higher-order thinking skills and can be considered an effective learning approach to support 21st-century biology education.

Roudhotul Jannah

Jurnal Ilmuan Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This research investigates the effectiveness of digital storytelling as a supplementary tool for lexical fact retrieval and sustainable retention of EFL vocabulary among middle school learners. The research was conducted in particular Islamic School in Gresik, Indonesia. The selected participants were 38 eight-grade EFL learners, divided into experimental and control groups. Vocabulary knowledge was assessed through pre-test, immediate post-test, and delayed post-test conducted after two weeks. The independent sample t-test showed a significantly greater mean improvement in the digital storytelling (DST) group compared to the control group (MD = 8.04, p < .001). The vocabulary retention proved by the result of paired sample t-test which show consistency on the students’ delayed test result (p > .005). This study contributes to the growing literature on digital storytelling and its impact on lexical support. The method proved that DST is effective to enhance students’ vocabulary retention through related multimedia. Digital Storytelling enhance students’ focus and motivation to participate in class.