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Muspiroh Muspiroh; Faisal Dudayef; Cecinia Hayati Siburian; Putri Amaliah

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Mutia Fonna; Iryana Muhammad; Mursalin, Mursalin; Hayatun Nufus; Nur Elisyah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The implementation of the Merdeka Curriculum requires teachers to possess adequate competence in developing contextual and meaningful Madrasah Lesson Plans (RPM). One of the main challenges lies in teachers’ ability to integrate deep learning approaches into instructional planning. This community service program aimed to enhance the competence of teachers at SD IT Al-Markazul Islami in developing deep learning–based Merdeka Curriculum lesson plans. The program employed a structured and participatory approach through training and mentoring activities, including conceptual presentations, group discussions, and hands-on practice in lesson plan development. Evaluation was conducted using a competence questionnaire administered to 20 participating teachers in the pretest and posttest stages. The data were analyzed descriptively. The results indicated that teachers’ competence scores in the pretest ranged from 54 to 63, with a mean score of 58.7, which fell into the moderate category. Following the intervention, posttest scores increased to a range of 89–97, with a mean score of 92.9, categorized as high. The improvement in scores ranged from 33 to 35 points for each participant. These findings demonstrate that the training and mentoring activities were effective in enhancing teachers’ competence in developing lesson plans aligned with the principles of the Merdeka Curriculum and deep learning approaches.

Ambarwati, Septiana; Parida Hutapea, Henny; Wahyu Banuwati, Ameilia; Fuadah, Fani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The increasing consumption of plastic, particularly single-use packaging, has led to a significant rise in household plastic waste, which poses a potential threat to environmental sustainability. One type of waste that remains underutilized is metallic plastic packaging. This Community Service activity aimed to enhance community knowledge and skills in processing metallic plastic packaging waste into handicraft products with functional value and economic potential. The activity was conducted in collaboration with the Family Welfare and Empowerment Group (PKK) of Ngringo Village, Karanganyar, involving 15 participants. The methods employed included a preliminary survey, educational outreach, hands-on practical training, and continuous mentoring. The effectiveness of the program was evaluated using pre-test and post-test assessments analyzed through the normalized gain (N-gain) method. The results demonstrated an improvement in participants’ knowledge and skills following the training, with an average N-gain value of 0.68, which falls within the moderate-to-high category. These findings indicate that the metallic plastic packaging waste processing training was effective in enhancing community capacity. Furthermore, the activity not only contributed to reducing plastic waste generation but also promoted the implementation of circular economy principles.

Mia Kusmiati

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

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Hari Mulia; Suca Rusdian; Junaedi Junaedi; Andri Muhamad Nuroni; Mia Kusmiati +4 more

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

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Muh. Tafsir; Yana Fajrih; Eva Marin Sambo; A. Dahrul; Bungatang Tahir +2 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Urban waste management remains a major challenge in achieving a clean and sustainable environment, including in Bontoduri Sub-district, Makassar City. Waste banks, as a community-based waste management model, have significant potential to reduce waste generation while creating economic value. However, in practice, the role of waste banks has not been fully optimized due to limitations in institutional capacity, community participation, and managerial practices. This community service activity aimed to strengthen the role of waste banks in promoting a clean and economically valuable environment through participatory and community empowerment approaches. The methods employed included preparation, environmental education and socialization, waste bank management training, institutional mentoring, and activity evaluation. The program involved approximately 30 participants consisting of waste bank managers, local government representatives, and community members. The results indicated an increase in community awareness and understanding of waste segregation, improved managerial and administrative capacities of waste bank operators, and enhanced community participation in waste-saving activities. In addition, waste banks contributed to generating added economic value from household waste and reducing the volume of waste disposed of into the environment and landfills. This activity concludes that strengthening the role of waste banks through education, training, and continuous mentoring can serve as an effective strategy to support sustainable urban waste management based on circular economy principles.

Tika Oktarina; Puspa Rini; Anadiya Pingki; Sucipto Febrianto; Harifin Saputra

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This community service program focuses on the theme of creative economy with the aim of encouraging innovation in agricultural products to increase added value and income for Micro, Small, and Medium Enterprises (MSMEs) in Sumber Urip Village, Selupu Rejang District, Rejang Lebong Regency. Although the village has abundant agricultural potential, local products have not been optimally developed due to limited knowledge in processing, packaging, and marketing. The program employed a participatory-educative approach that emphasized active community involvement at every stage, including potential identification, socialization of creative economy concepts, product innovation training, and practical assistance in packaging and marketing. The participants consisted of farmers, MSME actors, and the Bukit Kaba Tourism Awareness Group (Pokdarwis) as strategic partners in developing a tourism-based market. The results indicate that the implementation of creative economy principles improved community understanding of product innovation, hygienic and value-added packaging, and appropriate marketing strategies targeting Bukit Kaba visitors. The strategic selling location at the Bukit Kaba tourism post further enhanced product visibility and market reach. Overall, this program demonstrates that creative economy-based community assistance can effectively strengthen MSME competitiveness, increase household income, and promote sustainable integration between agriculture, local entrepreneurship, and rural tourism development.

Lathifah Sukma Sari; Umi Safitri; Defitri Ayu Lestari; Ariyo Fajar Wibowo; Unna Ria Safitri

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The world of education must actively participate in preparing a creative, innovative, and competitive generation in response to advances in technology and science. Schools, as formal educational institutions, have a great responsibility to improve students' entrepreneurial skills by adding innovative product development theory to the learning process. Amidst increasingly fierce competition, product innovation is essential to create added value and maintain the sustainability of managed businesses. Entrepreneurship also plays an important role in driving social change and economic growth. Students are also encouraged to learn to be more creative, take initiative, and dare to take risks if they are given the facilities to develop their entrepreneurial spirit at school. Practical learning, training in innovative product creation, and business management simulations help students understand and apply entrepreneurial principles efficiently. Schools are expected to be a sustainable place for developing students' entrepreneurial character through targeted outreach and instruction. This method not only improves students' knowledge and skills, but also builds independence and innovation, which can help students prepare for the world of work, business, and industry. The goal is to foster an entrepreneurial culture focused on developing personal potential, thereby producing independent, adaptive, highly competitive graduates who are ready to face global challenges.

Muhammad Fajar; Novian Rialdi

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.

Wahyu Insani; Faishal Ackmal Survanta; Shaleh Shaleh

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

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein

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

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Audia Zein; Novien Rialdy

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.

Seri Mughni Sulubara; Riska Riska; Nurhayati Nurhayati; Amrizal Amrizal; Ashari Efendi

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Intellectual Property Rights (IPR) are the result of human thought that have economic and social value and play a significant role in encouraging creativity, technological innovation, and sustainable national development. IPR protection not only aims to provide legal certainty for creators and rights holders, but also serves as a strategic instrument in strengthening the creative economy. However, low public awareness of the importance of IPR protection and the gap between legal norms and practices in the field result in frequent violations of intellectual works. This study uses a normative-juridical approach combined with a participatory-educational approach, in accordance with the characteristics of community service activities in the legal field. This approach aims to integrate normative legal analysis with legal education activities for the community, thereby producing both conceptual understanding and practical benefits. The results of the activities show a significant increase in public understanding of the relationship between constitutional principles and IPR protection in Indonesia. Through educational activities and legal dialogues, it was revealed that the integration between constitutional principles and the IPR legal system has not been optimal, not only due to limited regulations, but also weak public legal awareness and the application of substantive justice as mandated by the 1945 Constitution. These findings emphasize the importance of integrating constitutional values ​​in the IPR protection system.

Norhayati Norhayati; Annisa Ariani; Erwan Setyanor

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.

Ovi Soviya; Lina Eta Safitri; Musmulyadin Musmulyadin

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Environmental pollution in coastal areas continues to be a critical issue, particularly in regions with high tourism activity such as Pantai Baru Seliper Ate in Sumbawa. The increasing accumulation of plastic waste and the lack of environmental awareness among visitors and local communities highlight the need for educational and practical interventions. This community service program aimed to strengthen students’ understanding of environmental cleanliness through Islamic values and participatory actions. The method consisted of short religious-based environmental education, a collaborative beach-cleaning activity, and a reflective session designed to reinforce ecological and spiritual awareness. The results showed a significant increase in students’ knowledge of environmental ethics, Islamic principles related to cleanliness, and practical skills in waste identification and sorting. The program also succeeded in improving the physical condition of the beach and fostering collective responsibility among participants. These findings indicate that integrating environmental education with Islamic values and hands-on activities can effectively enhance environmental awareness and support sustainable behavior among young people.

Yuliantina, Devi; Putri Irianti Sintaman; Muhammad Achiril Haq; Rihwanun Nufuts; Purwitasari Purwitasari

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

Yuliantina, Devi; Putri Irianti Sintaman; Muhammad Achiril Haq; Rihwanun Nufuts; Purwitasari Purwitasari

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

Geby Hutabarat; Monica Stevani Sinaga; Cahaya Napitupulu; Yose Marbun; Fanorotodo Laia

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to explore the function of the church in improving the understanding of the congregational environment through an eco-ecclesiology perspective. Eco-ecclesiology places the church as an integral part of God's creation that has a spiritual responsibility to protect, protect, and care for the environment. This study uses a qualitative approach with a descriptive method, where data is collected through interviews, observations, and documentation from church ministers and congregation members. The results of the study show that the church has contributed to building concern for the environment through preaching, education, and social activities related to nature conservation. However, this role is not fully optimal because there is still limited awareness among the congregation and there is no structured and sustainable environmental program. These findings affirm the need for churches to integrate eco-ecclesiological principles more systematically into the ministry and daily life of the church. Thus, the church functions not only as a spiritual center, but also as an agent of social transformation that encourages the creation of ecological awareness and concrete actions in preserving the environment.

Aztiana Aztiana; Lukman Lukman; Prasuri Kuswarini

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines and critically analyzes speaking tasks in Netzwerk Neu A1.1 (Chapters 1–6) by evaluating their alignment with principles of German as a Foreign Language (DaF), Task-Based Language Teaching (TBLT), and the Common European Framework of Reference for Languages (CEFR). Using qualitative content analysis, 26 speaking tasks were identified, coded, and categorized based on task type, CEFR communicative activity (spoken interaction or spoken production), interaction mode, and levels of learner output. The findings show that template-based tasks dominate the textbook, accounting for 69.2% of activities, while guided and free production tasks are relatively limited. Spoken interaction is the most prevalent communicative activity (76.9%), reflecting an emphasis on dialogic formats such as short exchanges and role plays. Although this design provides appropriate structural support for beginner learners, the limited use of open-ended and autonomous tasks may restrict the development of fluency, communicative flexibility, and strategic competence. Interviews with seven learners and two instructors reveal that while tasks are generally perceived as accessible and confidence-building, they are also considered repetitive and insufficiently authentic. The study underscores the need to balance structured support with opportunities for spontaneous language use in beginner DaF textbooks.