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Mevia, Nazwa Aidilia Octa; Marbun, Yohana Kartika; Putri, Melika Debiyana; Sitompul, Yunanda Rizki

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The rapid digital transformation in educational institutions demands an efficient student grade data processing system capable of handling workloads responsively. This study aims to analyze and compare the efficiency of sorting algorithms (Merge Sort and Quick Sort) and searching algorithms (Linear Search and Binary Search) on a web-based platform. The research method employed is laboratory experimental, testing algorithm performance across various data volume stratifications, ranging from 50 to 1000 entities, using the V8 JavaScript engine. Research findings indicate that Quick Sort possesses superior speed compared to Merge Sort due to its efficient in-place sorting architecture, which minimizes memory overhead and Garbage Collection activity. Furthermore, a performance anomaly was discovered where the Just-In-Time (JIT) Compiler mechanism optimizes execution on large data volumes through a warm-up phase. In the searching aspect, Binary Search demonstrates superior O(log n) logarithmic stability compared to Linear Search, which risks causing interface freezing on massive data. The implication of this study is the critical importance of implementing data pre-sorting protocols to exploit logarithmic search speeds to ensure academic information system scalability. The integration of appropriate algorithms proves to be a crucial foundation in maintaining web application responsiveness amidst the ever-increasing escalation of educational data.

Aura Kalisha; Maidir Riwanto; Dony Giatman; Parningotan Malau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Sheren Devillia Rasyah; Lady Ramadhani; Alya Ramadhani Hariman; Moulyta Elgi Trinanda

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the comparison between litigation and Alternative Dispute Resolution (ADR) in resolving business conflicts in Indonesia. The increasingly complex nature of business activities has led to a variety of conflicts, such as breach of contract, share ownership disputes, and payment issues, which require efficient resolution methods that provide legal certainty. This study aims to explore the characteristics, procedures, advantages, and disadvantages of dispute resolution through litigation and ADR, which include negotiation, mediation, conciliation, and arbitration. The method applied is normative juridical, drawing on legislation, legal doctrine, and relevant literature. The research findings indicate that litigation offers stronger legal certainty through binding court decisions and organized procedures, but is often time-consuming, expensive, and produces win-lose outcomes. On the other hand, ADR offers flexibility, confidentiality, efficiency, and the opportunity to reach mutually beneficial solutions, although in some situations it requires court confirmation for enforcement. Therefore, the choice of dispute resolution method needs to be adjusted to the nature of the conflict, the relationship between the parties, and the need for legal certainty.

Iin Himatul Islamiah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the phenomenon of slang usage on the TikTok social media platform as a form of linguistic adaptation in digital communication. Using a qualitative descriptive approach, this research examines how users modify language structures to create more effective, expressive, and socially meaningful interactions. Data were collected through participatory observation of content appearing on the For Your Page (FYP) feature and analyzed using textual and contextual methods. The findings reveal that slang formation on TikTok occurs within three main domains: phonological transformation through sound reduction to produce linguistic aesthetics, morphological modification through the creation of efficient acronyms, and cognitive-semantic shifts that redefine the meanings of existing vocabulary. These findings demonstrate that slang is not merely a temporary communication trend, but also functions as an important sociolinguistic instrument for constructing group identity, strengthening emotional connections, and reflecting the cognitive and cultural dynamics of contemporary digital society amid the rapid development of information technology.

Mardini Hasugian; Etik Umiyati; Rosmeli Rosmeli

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Muspirah Muspirah; Sapriadi Sapriadi; Zulkifli Said; Basri Basri

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

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

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

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Yossa Hutajulu; Lisa Virgiyanti; Wisnu Rijati; Fahrul Indrajaya; Yustinus Hendra Wiryanto

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The amalgamation and flotation methods are widely used by miners because the methods are simple, fast and easy. The purpose of this study was aims to test the effectiveness of gold recovery using the amalgamation and flotation methods in conventional gold processing. The research methods used were observation and testing using the amalgamation and flotation methods in conventional gold processing. The effectiveness analysis was carried out by calculating the percentage of gold produced in the amalgamation and flotation processing methods. The test was carried out on 10 samples, each weighing 10 kg. The amalgamation process used a Hg solution, while flotation used a detergent reagent. The total primary gold processing using the amalgamation method was 11.46 grams, while the total primary gold recovery using the flotation method was 12.15 grams. The results of gold processing using the flotation method were higher than those using amalgamation because flotation can separate gold more efficiently from ore containing various impurity minerals. Meanwhile, the amalgamation method, which uses mercury, tends to be less effective and loses some of the gold because it only binds very fine and dispersed gold particles, while flotation can handle ore with lower gold content and larger gold particles.

Jonatan Hutapea; Nur Rohmat; Hasky Bambang Kurniawan

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The increasingly complex global energy problem drives the need for efficient, low-cost, and environmentally friendly energy storage systems. This study aims to analyze the power performance of two symmetric supercapacitor prototypes using Nitrogen-doped Graphene-Like Carbon (N-GLC) as the electrode material and 1 M  as the electrolyte, with different electrode substrates: aluminum and copper. Both prototypes were tested through charging and discharging processes using resistive loads of 470 ohms and 560 ohms for 5 minutes. The analyzed parameters include voltage, current, power, and output energy. The results show that the aluminum electrode achieved a higher maximum charging power of up to 18 mW; however, its energy discharge efficiency was very low at only 0.87%. In contrast, the copper electrode demonstrated a more balanced charging and discharging performance with an energy discharge efficiency of 19.4%. Analysis also indicates that the copper substrate maintains better voltage stability after 6 hours of storage compared to aluminum, which experienced significant degradation. Thus, the copper electrode is superior in maintaining the power and stability of a simple N-GLC-based symmetric supercapacitor system.

Sabet Ati Gunung; Fajrin Fajrin

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The coal mining industry requires accurate stockpile volume measurements for inventory and production reporting. Conventional methods have limitations in accuracy, efficiency, and safety. This study compares the accuracy and efficiency of coal stockpile volume measurements using a Terrestrial Laser Scanner (TLS) Leica MS60 and an Unmanned Aerial Vehicle (UAV) DJI Matrice 4E, validated by the ASTM D6172-98 standard. Conducted on five Run of Mine (ROM) coal stockpiles covering 13,500 m² at PT XYZ, Lahat, South Sumatra, the TLS method used 43 scan positions, while the UAV employed 430 aerial images with specific flight parameters. Data were processed using Leica Infinity, Surpac, and Agisoft Metashape. The results showed volumes of 94,076 m³ (TLS) and 94,965 m³ (UAV), with a difference of 889 m³ (0.95%). Volume deviations ranged from 0.48% to 1.89%, with an average of 1.42%, all within the ASTM tolerance (<2%). Time efficiency analysis revealed that the UAV method required 200 minutes (3.33 hours), saving 63.3% (approximately 6.17 hours) compared to the TLS method (570 minutes). The largest efficiency gain occurred during field data acquisition, with an 85% reduction in time. This study confirms UAV photogrammetry as a valid, accurate, and efficient alternative for coal stockpile volume measurement in mining.

Achmad Rifai; Dian Priastiwi; Syofia Sofatunisa Ramdayani; Sari Sari; Yozar Putra Jaya

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Strengthening the capacity of micro, small, and medium enterprises (MSMEs) is a strategic effort to enhance business competitiveness and sustainability, particularly within the Pamulang MSME Friends (SUP) community. This community service activity aims to improve MSMEs’ financial management capabilities and increase production efficiency through the development of a joint production house. The main challenges faced by partners include limited financial literacy, the absence of systematic financial transaction records, and inadequate production facilities. The implementation of the program was carried out through training activities, mentoring in the use of the APIK financial recording application, and facilitation in designing a collaborative production house model. The results indicate an improvement in MSMEs’ understanding of financial management, including the ability to record transactions systematically, separate business and personal finances, and calculate production costs more accurately. Furthermore, the establishment of a joint production house contributes to greater cost efficiency, increased production capacity, improved product quality, and stronger collaboration among MSME actors. Therefore, this activity contributes to creating a more structured, efficient, and sustainable MSME ecosystem that supports long-term business development.

Muhtar Muhtar; Eka Fitrisam; Reski Idrus; Basri Basri

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

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.

Purwanty Elizabeth Lawalata; Ria Efkelin; Yurita Mailintina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Services in the health sector are a form of public service that must be implemented properly by the government. In the context of health services, the importance of effective and efficient implementation cannot be ignored because this has a direct impact on people's quality of life. In order for health services to achieve their goals, various requirements must be met, including the availability of adequate facilities and infrastructure, a harmonious relationship between patients and service providers, easy accessibility, and high quality. The aim of this research is to determine the description of the service quality of administrative staff. at the Kelapa Gading Community Health Center. The method used is descriptive with a quantitative approach which produces univariate results. This research was conducted at the Kelapa Gading Community Health Center with a total of 150 respondents. The variables in this research are Service Procedures, Completion Time, Service Costs, Service Products, Facilities and Infrastructure, Accreditation of Service Officers. The population in this study were all 1.216 outpatients with a sample of 150 respondents.

Ana Septiana; Edy Susanto; Agung Nugroho Setiawan; Dicky Choirriyan

Journal of Health Sciences, Nursing and Nutrition 2026 International Forum of Researchers and Lecturers

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.

Hery Irawan; Raka Noerman Khatami

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The shaft is a crucial component in mechanical systems because it serves to transfer power and rotational motion throughout the machine. This research aims to assess the structural strength and operational performance of shafts used in a tire shredding machine through numerical simulation methods in order to achieve a safe and efficient design. The study involved several stages, including the development of shaft geometry models, the determination of boundary conditions, load application, mesh generation, and stress analysis using the finite element method. Two shaft configurations were examined: a 59 mm diameter shaft made from AISI 1045 steel and a 49 mm diameter shaft manufactured from ASTM A36 steel. The simulation results indicate that the 59 mm shaft experiences a Von Mises stress of 8.9 × 10⁻⁵ MPa, with a maximum displacement of 0 mm and a safety factor of 15. Similarly, the 49 mm shaft shows a Von Mises stress of 8.4 × 10⁻⁵ MPa, no measurable displacement, and a safety factor of 15. These findings confirm that both shaft designs are capable of safely withstanding the applied working loads. In addition, cutting system tests revealed that a 24-tooth blade achieved an efficiency of 26.9%, while a 40-tooth blade reached only 22.3%, indicating that the 24-tooth configuration provides better performance.

Tresia Martina Manalu; Beny OY Marpaung

SENIMAN: Jurnal Publikasi Desain Komunikasi Visual 2026 International Forum of Researchers and Lecturers

Dairi Regency is known as a regency that has a natural charm that can be a potential attraction that can attract many tourists. Puncak Sidiangkat is one of the destinations that is often visited because of its natural beauty which is still very beautiful and green. So this research was conducted with the aim of planning hotels and tourist areas using ecovillage design. Puncak Sidiangkat which has the opportunity to build hotels and glamping along with other tourist facilities, develops knowledge about the advantages of natural resources in Dairi Regency which blends directly with nature in an effort to achieve economic sustainability. The design of hotel and tourist areas is inseparable from how to design buildings that have a positive effect on the surrounding environment, especially the development of mountain tourism infrastructure and facilities as an environmentally friendly and energy-efficient tourism sector. This study also considers local cultural values, community participation, and the use of sustainable materials to ensure long-term environmental balance. Furthermore, the integration of renewable energy systems, proper waste management, and landscape conservation is emphasized to support eco-friendly tourism development. Through this approach, the project is expected to enhance tourist experience while preserving natural resources and improving the local economy.

Aditya Hidayatus Sofyan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

Zilfa, Zilfa; Safni, Safni; Benny Damas Putra

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Chili (Capsicum annuum L) ) is one of the most important horticultural commodities widely consumed in Indonesia and has high economic value. To maintain productivity and prevent pest attacks, farmers commonly apply chemical pesticides intensively. However, excessive and improper pesticide application can leave harmful residues on the surface and within the tissues of chili fruits. The accumulation of these residues not only poses health risks to consumers but also contributes to environmental pollution, particularly in wastewater generated from chili washing activities. This study aims to reduce pesticide residues of Cherizeb and Emacel in chili washing water using the photolysis methodassisted by a ZnO/zeolite catalyst. Zinc oxide (ZnO) acts as a photocatalyst activated by ultraviolet (UV) light to produce reactive hydroxyl radicals (•OH) capable of decomposing complex organic compounds into simpler compounds such as CO₂ and H₂O. Meanwhile, zeolite is used as a catalyst support due to its large surface area and high adsorption capacity, allowing adsorption and photocatalytic processes to occur simultaneously. The results showed that the photolysis method using the ZnO/zeolite catalyst significantly reduced pesticide residues, with optimum degradation efficiencies of 85.66% for Cherizeb using 0.8 g ZnO/zeolite under UV irradiation for 60 minutes, and 83.97% for Emacel using 0.8 g ZnO/zeolite under UV irradiation for 75 minutes. The samples were characterized using Fourier Transform Infrared Spectroscopy (FTIR) to identify functional groups, indicating the disappearance of specific organic functional groups. Pesticide residues on chili samples were analyzed using UV-Vis spectrophotometry to determine concentrations before and after treatment. X-Ray Diffraction (XRD) analysis confirmed that the crystalline structure of the catalyst remained stable after the photolysis process. Based on these findings, the ZnO/zeolite catalyst is proven to be effective in reducing pesticide residues through photocatalytic degradation and has the potential to be applied as a safe, efficient, and environmentally friendly post-harvest technology to improve the quality of agricultural products.

Nodya Melinda Noori; Ediansyah Ediansyah; Nofierni Nofierni

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

Puji Ayuni Anawawi; Indi Isnandini Fajrin; Reza Adiethya Nugraha; Joni Joni

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

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.