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70,857 articles from 624 journals · 1,760 citations tracked

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Mokhammad Samson Fajar; Dian Ayuwita

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescents affected by parental divorce face increased risks of mental health challenges, often exacerbated by custody disputes, post-separation abuse, and institutional inadequacies. This study aims to evaluate the effectiveness of trauma-informed, family-based interventions and custody-related policy reforms that promote adolescent mental health, with a focus on the integration of the Islamic principle of maslahah as an ethical framework. A systematic review was conducted using three databases (ScienceDirect, PubMed, Scopus) covering publications from 2000 to 2024. Inclusion criteria focused on empirical studies addressing interventions, custody policies, and mental health outcomes in adolescents aged 10–21. Findings reveal that Treatment Foster Care Oregon (TFCO) reduces behavioral issues and improves emotional regulation; Multisystemic Therapy and Wraparound Services prevent custody relinquishment and support family cohesion. Legislative reforms like the Family First Prevention Services Act have shown promise in redirecting funding toward prevention, yet face significant implementation disparities. Reports of healthcare obstruction and court-induced trauma remain critical threats to adolescent well-being. The review also found that custody loss, particularly among adolescent parents, correlates with increased substance use and long-term psychosocial instability. The integration of maslahah into legal and mental health frameworks provides a culturally grounded approach to trauma-informed reform. These findings emphasize the need for cross-sectoral collaboration, standardized trauma protocols, and culturally responsive service models. This study advances a holistic understanding of adolescent welfare in custody contexts and identifies pathways for ethical and sustainable reform.

Hana Faujiyyah Nur Afifah; Naufal Faryreza Ryanta

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

The phenomenon of phubbing and extreme digital content consumption has become a new challenge in public health, especially for Generation Z, who spend up to 10 hours a day on the internet. This study aims to analyze how phubbing behavior and dependency on endurance streaming distort the quality of face-to-face social interaction and its implications for mental health determinants. The research method employed is a literature review with a critical-narrative approach. Data were collected through systematic searching of reputable scientific databases (such as Google Scholar, SINTA, and GARUDA) focusing on publications from 2021 to 2026. The analysis was conducted by synthesizing literature findings integrated with preliminary field observations to validate the phenomenon's relevance in the local context. The results reveal that snubbing others in favor of gadgets is a mechanism to escape the reciprocal emotional burden of real-life communication. Digital spaces are perceived as safer because they offer intimacy without risk, yet they systematically trigger a chronic erosion of social attention and executive dysfunction. From a public health perspective, this condition threatens social capital and community resilience. This study concludes the importance of sociopsychological interventions to restore human connection to prevent chronic emotional isolation in the future.

Selvia Junita Praja; Serly Wulandari

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

Smart cities are trending as an innovative approach to address urban problems. This study aims to analyse the trend of research publications on smart cities in Indonesia with a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 131 articles found in the scopus database between 2013 and 2024. The selected articles were then managed using biblioshiny and Vosviewer software. The results showed that publications related to smart cities experienced fluctuations from the last 10 years. The article with the most citations is entitled Strengthening waste recycling industry in Malang (Indonesia): Lessons from waste management in the era of Industry 4.0 has the most citations of 85 citations. While seen from the highest affiliation shows that Gadjah Mada University is an institution with a total of 70 publications. Mapping articles based on the relationship between keywords (co-occurance) is formed into 12 clusters, each cluster describes topics that are often discussed in smart city-related literature, such as urban planning, social networking, e-government, public services, urban development, sustainable development, internet of things (IoT), urban growth, economic, artificial intelligence, and secondary datum.

Rr. Hawik Ervina; Noni Setyorini; Prianka Nastiti; Heri Prabowo

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Flexible work arrangements (FWAs) have gained increasing attention in contemporary organizations as a strategy to enhance employee-related outcomes in dynamic work environments. This study aims to synthesize empirical evidence on the relationship between flexible work arrangements and employee outcomes through a Systematic Literature Review (SLR) guided by the PRISMA framework. A structured literature search initially identified 200 records, of which 117 peer-reviewed journal articles were retained after excluding non-journal publications. Following full-text screening and eligibility assessment, 45 empirical studies were included in the final analysis. The review reveals that flexible work arrangements are generally associated with positive employee outcomes, particularly job satisfaction, employee well-being, work–life balance, engagement, and performance, although the strength and direction of these relationships vary across organizational contexts and implementation practices. The findings highlight key research trends and methodological gaps, offering valuable insights for future research and practical implications for organizations seeking to effectively implement flexible work arrangements.A

Prihaten Maskhuliah; Alfaris Syahdan Nurpratama; Imam Bugis

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2026 International Forum of Researchers and Lecturers

The idea of functions in mathematics and how they are used to build different mathematical models are methodically examined in this publication. Functions are basic mathematical constructs that show relationships between two or more variables in explicit equations, tables, or graphs. The fundamental building blocks of mathematics are functions, which enable the representation of variable interdependencies in a variety of formats, including formal mathematical expressions, data tables, and graphs. The classification of function types, such as linear, quadratic, and exponential, and their corresponding uses in the domains of physics, economics, and epidemiology are the main topics of this study, which takes a descriptive and exploratory approach.This article illustrates how knowledge of functions greatly aids processes through a review of the literature and an examination of secondary sources from current textbooks and academic publications. of judgment, forecasting, and analysis. In both academic and professional contexts, mathematical modeling based on functions has demonstrated efficacy in accurately and efficiently representing real-world occurrences. Thus, the significance of incorporating functional thinking into STEM education and multidisciplinary practice is emphasized in this essay.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

David Iman Tu’o; Yanto Sandy Tjang; Felisitas Yuswanto

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study analyzes the role of the indigenous belief system of the Dayak Tomun community as a foundation for social solidarity, a mechanism of non-formal social control, and a strategy of cultural adaptation in the context of modernization. Grounded in Émile Durkheim’s sociology of religion, particularly the concepts of mechanical solidarity and collective consciousness, this research employs a qualitative approach through a phenomenologically oriented literature review. Data were obtained from ethnographic documents, customary law manuscripts, scholarly articles, and official publications. The findings indicate that indigenous rituals, such as Babukung and Bana’i Tamu, function as means of strengthening emotional bonds and reproducing collective values through communal participation and sacred symbols. Customary law and the pamali system operate effectively as mechanisms of non-formal social control derived from supranatural authority, while simultaneously serving as strategies for ecological conservation. Indigenous beliefs also constitute the foundation of collective consciousness through the internalization of values such as mutual cooperation, respect for nature, and veneration of ancestors. Amid modernization, the Dayak Tomun community demonstrates creative adaptation through ritual reinterpretation, flexible application of pamali, and the integration of formal education with indigenous knowledge. This study affirms that the indigenous belief system of the Dayak Tomun functions as a strategic social, cultural, and ecological instrument in sustaining social cohesion, community resilience, and the continuity of collective identity in the face of contemporary social transformation.  

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Dea Tiara Kusuma; Ruth Asima Solafide

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

Ni Nyoman Ayu Trisna Anggarini; Made Kurnia Widiastuti Giri; Nyoman Ratih Widya Sari; Kadek Listia Prasetya Dewi; Dewa Ayu Aryantika Anggraeni +1 more

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Type 2 diabetes mellitus (T2DM) requires comprehensive management beyond pharmacological therapy, including sustainable lifestyle-based interventions. Yoga asana, as a form of mind–body intervention, integrates physical postures, breathing techniques, and relaxation practices that may influence metabolic and psychosocial pathways relevant to T2DM. This article aimed to synthesize evidence regarding the physiological mechanisms, clinical effectiveness, and healthcare implementation context of yoga asana in T2DM management, as well as to discuss the role of physicians in integrating this complementary therapy, including within health tourism settings. A narrative literature review was conducted using scientific databases, focusing on publications addressing yoga asana, mind–body interventions, T2DM, and clinical integration. The findings indicate that yoga asana is associated with improved glycemic control, including reductions in fasting blood glucose, postprandial glucose, and HbA1c, alongside modulation of stress-related physiological parameters and psychological well-being. Beyond clinical outcomes, yoga asana shows potential for community-based and health tourism contexts as part of chronic disease lifestyle management. Physicians play a central role in clinical assessment, patient education, coordination with complementary therapy providers, and ongoing monitoring to ensure safe, evidence-based integration. Although current evidence suggests consistent beneficial trends, methodological heterogeneity highlights the need for more standardized and mechanistic research.  

Listari Noviyanti

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The development of esport has expanded beyond the entertainment industry and has increasingly become a strategic instrument in international relations, particularly in the practice of public diplomacy. Indonesia’s role as the host of the M4 World Championship 2023 represents a significant example of how esport events can be utilized to engage international audiences and project national roles. This study aims to analyze how Indonesia employed the M4 World Championship 2023 as a tool of public diplomacy. This research adopts a qualitative approach using a case study method. Data were collected from secondary sources through documentation and literature review, including official government publications, organizer reports, media coverage, and academic literature. The analytical framework is based on Nicholas J. Cull’s theory of public diplomacy, with a specific focus on the advocacy function and the cultural function. The findings indicate that the Indonesian government, in collaboration with non-state actors such as PBESI, the Ministry of Tourism and Creative Economy, and Moonton Games, strategically utilized the M4 World Championship as a platform to advocate Indonesia’s role in the global esports ecosystem and to promote Indonesian cultural elements to international audiences. The integration of cultural diplomacy elements in official events and promotional materials reflects the implementation of the cultural diplomacy function, while institutional narratives and policy support reflect the advocacy function. This study concludes that esport  events such as the M4 World Championship can function as an effective instrument of public diplomacy in enhancing Indonesia’s international engagement and visibility.

Safitri Erna; Mursidah Mursidah; Carbuna Carbuna; Aswin Nasution

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary data for the period 2019–2024, sourced from official publications of Statistics Indonesia, regional development planning documents, and relevant scientific articles. The results show that the agricultural sector, dominated by the oil palm plantation subsector, makes a large and relatively stable contribution to the Gross Regional Domestic Product (GRDP) of Nagan Raya Regency, thereby qualifying it as a basic sector. This subsector also plays an important role in employment absorption, particularly in rural areas. However, the substantial economic contribution and labor absorption have not been fully accompanied by equitable improvements in community welfare, as indicated by the relatively slow decline in poverty rates. This condition suggests that the economic multiplier effect of the oil palm plantation subsector has not yet been optimal due to limited downstream activities and low value-added processing at the regional level. The study concludes that strengthening downstream industries and intersectoral linkages is necessary to ensure that the role of oil palm plantations can more effectively support inclusive and sustainable regional economic development.

Hairul Hairul; Maulana Jauhari; Rifky Gismanyan; Irfan Hafidz Muhyiddin; Mada Aditia Wardhana

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

This study examines the integration of technology in the process of Human Resource (HR) transformation through the perspective of employee data analytics as a strategic approach to modern HR management. The primary focus of the study is to analyze the impact of the simultaneous integration of digital HR systems and organizational digital transformation on improving the efficiency of HR functions, with organizational agility positioned as a moderating variable that strengthens this relationship. In addition, the study explores the potential optimization of Artificial Intelligence (AI) technologies and predictive analytics methods, such as Bayesian Optimization, in predicting workforce dynamics, including employee attrition risk and competency development needs, while also bridging the analytical skills gap among HR practitioners. The research method employed is a systematic literature review of relevant scientific publications from 2021 to 2025, selecting sources that address digital HR transformation, HR analytics, and the application of AI in organizational contexts. The findings indicate that digital HR systems have a strong and significant effect on enhancing operational efficiency and the quality of HR decision-making, and this effect becomes more optimal when supported by a high level of organizational agility. Furthermore, AI and predictive analytics are proven to generate more accurate predictions and simplify technical complexity, making them easier for HR practitioners to adopt. This study concludes that the success of HR transformation requires a holistic approach that aligns the use of advanced technologies with organizational capabilities, human resource readiness, and ethical considerations to create sustainable organizational value.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Maria Merciana Meo; Maria Avrianti Hoar; Maria Angela Un; Maria Renti Seran; Paskalia Gresandi Fatin +2 more

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine the historical legacy of the Sriwijaya and Majapahit Kingdoms in the context of the development of Southeast Asian civilization through a literature review approach. The study focuses on the contributions of both kingdoms in various aspects, including politics, economy, maritime activities, culture, education, and international diplomacy. Research data were obtained from primary and secondary sources, such as historical manuscripts, inscriptions, archaeological reports, and national and international scholarly publications. The findings indicate that the Sriwijaya Kingdom played a significant role as a major maritime power and an international center of Buddhist education that influenced intellectual networks across Asia. Meanwhile, the Majapahit Kingdom was prominent in developing systems of governance, law, and regional integration of the Nusantara through extensive political and trade networks. Both kingdoms not only shaped the social and cultural structures of their respective periods but also laid an important historical foundation for the formation of identity and regional dynamics in modern Southeast Asia. Therefore, the legacies of Sriwijaya and Majapahit remain highly relevant for understanding historical processes, regional integration, and the long-term development of Southeast Asian civilization.

Saddam Muhdi; Frida Septiani Tavia; Fala Mahfariansa

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Male infertility represents a major global health concern, with oxidative stress playing a central role in the deterioration of sperm quality. In recent years, growing attention has been directed toward herbal medicine as a potential alternative or complementary therapy due to its antioxidant and multi-target properties. However, a comprehensive long-term overview of the global research landscape in this field remains limited. A bibliometric and visualized analysis was conducted using publications indexed in the Scopus database from 2005 to 2025. Eligible peer-reviewed articles were retrieved following PRISMA guidelines. Bibliometric indicators were analyzed using Biblioshiny (R-Bibliometrix) to assess publication trends, leading contributors, and thematic evolution, while VOSviewer was employed to visualize international collaboration networks, co-citation patterns, and keyword co-occurrence clusters. A total of 562 articles were included, revealing a strong upward trend in scientific output, particularly after 2016, with an annual growth rate of 15.78% and a peak in 2025. Iran, China, and Nigeria emerged as the most productive countries, while the Faculty of Veterinary Medicine and several universities in Africa, the Middle East, and Asia were identified as leading institutions. Keyword analysis highlighted three dominant research fronts: semen quality assessment, testicular histopathology, and oxidative stress–related molecular mechanisms. The collaboration network indicated increasing global and South–South research synergy. The field of herbal medicine for male infertility has evolved into a mature and multidisciplinary research domain, increasingly grounded in mechanistic and experimental evidence. These findings provide a strategic overview of research hotspots and emerging trends, offering valuable guidance for future experimental and clinical investigations.

Mutiatul Hakimah; Titi Sunarti; Indah Febriyanti; Ifa Elfiyanti

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Guidance and Counseling (G&C) is an essential component of the education system that plays a significant role in supporting students’ optimal personal, social, academic, and career development. The development of Guidance and Counseling in Indonesia has progressed dynamically in response to changes in educational policies, societal demands, and students’ evolving needs. This article aims to examine the historical development of Guidance and Counseling services in Indonesia, from their initial implementation to their integration within the modern curriculum framework. The study employs a qualitative approach through a literature review, with data collected using documentation analysis of relevant books, policy documents, and academic publications. The findings indicate that Guidance and Counseling in Indonesia has experienced a significant paradigm shift, moving from a service model focused primarily on problem solving and remedial intervention toward a more comprehensive approach emphasizing development, prevention, and student empowerment. This transformation has strengthened the strategic role of Guidance and Counseling in supporting national education objectives, promoting student well-being, and fostering holistic development in line with contemporary educational goals.

Nursani, Adila; Suherman, Anisa Salsabila; Apriliani, Berliana Mawar; Sofyan, Keysa Kailani; Nadiawati, Khansa +2 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Abstract. This study aims to examine the causes, forms, and strategies for combating violence against female Indonesian migrant workers (PMI) from a legal, sociological, and gender perspective. The background of this research is based on the vulnerability of female PMI to various forms of physical, psychological, sexual, and economic violence, which occurs from the pre-placement stage to the post-placement stage, as well as the long-term impact on mental health, human rights, and socio-economic reintegration. The method used is empirical legal with primary data collection through in-depth interviews with female PMI victims of violence and accompanying institutions, as well as secondary data in the form of literature reviews, laws and regulations, and scientific publications. The analysis was conducted using descriptive qualitative methods, integrating human rights theory, Feminist Legal Theory, and international migration policy. The results of the study show that the vulnerability of female migrant workers is caused by economic factors, education, patriarchal culture, non-transparent recruitment processes, the characteristics of work in the informal sector, power imbalances with employers, and weak legal protection in the destination country. The forms of violence experienced include beatings, sexual harassment, threats, social isolation, wage withholding, and structural exploitation practices. Protection efforts implemented include preventive approaches through training, legal education, legal document guarantees, and assistance from law enforcement agencies, as well as repressive approaches through action against perpetrators of violence and bilateral cooperation with destination countries. This study emphasizes the importance of comprehensive and sustainable protection for female Indonesian migrant workers, covering all stages of labor migration as well as strengthening digital-based monitoring systems, officer capacity, and cross-sector collaboration to ensure the safety, dignity, and fulfillment of the human rights of female Indonesian migrant workers.  

Tripustikasari, Eka

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

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.