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Lailia Salma Khairunnisa

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

Irwan Nooyo; Yulan Ismail; Umar, Opriyanto

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The use of medicinal plants has been an important part of people's lives since the time of our ancestors. Before the advent of modern medicine, people used various types of plants to treat mild to severe illnesses, such as fever, cough, wounds, digestive disorders, and skin diseases. Inventory of medicinal plants plays a very important role in exploring the potential of existing natural resources, especially as an effort to support the development of traditional medicine. The purpose of this study is to identify the types of medicinal plants used by local communities in traditional medicine. The method used in this study is a descriptive method through direct surveys at the research location. The findings obtained in the field concluded that all types of plants mentioned in this study are very beneficial for the people of Duhiadaa District, because they can help in treating various types of diseases experienced by the community. The types of diseases that can be treated include hypertension, gout, stomach acid, cholesterol, kidney disease, diabetes, inflammation, cancer, wounds, diarrhea and digestive disorders.

Moch. Nauval Al Gifari; Rizca Haqqu

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the cultural meaning of social drinking displayed in South Korean films on Netflix in 2024 through the perspective of Charles Sanders Peirce's semiotic theory. Social drinking, as a cultural phenomenon, is not only a social habit in South Korea but is also often used as a narrative element in films to convey cultural values, social dynamics, and interpersonal relationships. Qualitative research methods with a semiotic analysis approach are used to explore the meaning displayed on the representamen, object, and interpretant sides of social drinking in the films Badland Hunters, Officer Black Belt, Mission: Cross, Wonderland, and My Name is Loh Kiwan. The results of the study show that social drinking represents the culture of togetherness of South Korean society that is woven into various contexts, such as work relationships, family, and friendships. In terms of representamen, visual signs in the form of symbols of drinking culture such as soju, banquet tables, and the movement of pouring drinks to each other create a strong picture of togetherness. From the object side, social drinking becomes a medium to highlight solidarity and release social pressure, especially in a hierarchical and competitive work culture. The resulting interpretation shows a dualism of meaning: on the one hand, it strengthens harmony and the value of togetherness, while on the other hand it displays the dark side of this culture, such as excess consumption and its influence on social pressure. This study provides new insights into the role of South Korean films as a medium for conveying global cultural messages, which are able to influence local cultural interpretations outside their country of origin. In addition, this study is expected to enrich the literature on semiotics in visual communication studies with a focus on drinking culture as an element of representation.

Septa Reni; Tjipto Rini; Sandra Dewi

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Patient safety culture is an essential component in improving the quality of healthcare services and preventing medical errors in hospitals. However, the implementation of patient safety culture is often influenced by several organizational and individual factors, including situational awareness, availability of hospital infrastructure, and the balance between effort and rewards experienced by healthcare workers. This study aims to analyze the influence of situational awareness and hospital infrastructure on patient safety culture, with effort–reward imbalance acting as a mediating variable. The research was conducted at RSIA Tiara and involved healthcare workers as respondents. A quantitative approach with a cross-sectional design was applied in this study. Data were collected through structured questionnaires distributed to healthcare professionals and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that situational awareness has a significant positive effect on effort–reward imbalance and patient safety culture. Hospital infrastructure also significantly influences effort–reward imbalance and patient safety culture. Furthermore, effort–reward imbalance significantly affects patient safety culture and mediates the relationship between situational awareness, hospital infrastructure, and patient safety culture. These findings indicate that improving healthcare workers’ situational awareness and ensuring adequate hospital infrastructure can help reduce work imbalance and strengthen patient safety culture. In conclusion, hospital management should prioritize training programs to enhance situational awareness, improve supporting facilities, and implement fair reward systems to promote a sustainable and positive patient safety culture in healthcare organizations.

Irba Muhlas Sambodo; Singgih Tiwut Atmojo; Aditya Nugraha; Trisna Al Hadji AT; Wahyu Setiyadi

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to strengthen business planning capacity among Tenaga Kerja Mandiri Lanjutan (TKML) in Kubu Raya Regency, West Kalimantan, where participants commonly face limitations in structured business planning that affect business sustainability. The activity applied a participatory mentoring approach through training, field visits, group discussions, and direct assistance tailored to the characteristics of each business. The program involved nine TKML groups designated by the Ministry of Manpower of the Republic of Indonesia. The results indicate that participants gained a clearer understanding of key business components, value creation processes, and internal strengths and weaknesses. The use of the Business Model Canvas supported participants in organizing business ideas, enhancing strategic thinking, and developing more structured and sustainable business plans. In addition, this activity reinforced the role of higher education institutions in supporting government initiatives on employment expansion through community service. Overall, the findings demonstrate that mentoring-based business planning is effective in improving TKML capacity and has the potential to be replicated in other regions to support independent workforce empowerment and job creation.

Nadya Ramadinah; Latiffa Amanda Putri Nur; Dwi Erma Nadhifa; Wahdania Wahdania; Rizki Novirson +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Child grooming is a form of non-physical sexual abuse that involves gradual emotional manipulation, often making it difficult to detect. It typically begins with the abuser gaining the child’s trust and gradually introducing inappropriate behavior, with the goal of sexual exploitation. This study aims to explore the phenomenon of child grooming and the crucial role of guidance and counseling in preventing and managing such cases. The method employed is a literature review, analyzing various relevant scientific articles and research studies. The findings indicate that child grooming is influenced by several factors, including individual traits, family dynamics, and the use of digital media, which has become an increasingly prevalent platform for such abuse. Victims of grooming often experience significant psychological and social consequences, including trauma, emotional distress, and difficulty in forming healthy relationships. Guidance and counseling services are essential in the prevention, early detection, and intervention in grooming cases. These services provide support for both potential victims and their families, helping them understand and recognize the signs of grooming. Additionally, counseling plays a key role in victim recovery, offering psychological support to overcome the lasting impacts of abuse. This research underscores the need for proactive measures and comprehensive guidance and counseling strategies to address child grooming effectively.

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

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

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Roswani Siregar; Heni Subagiharti; Diah Syafitri Handayani; Eka Umi Kalsum; Sutarno Sutarno

International Journal of Educational Research 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study investigates the role of artificial intelligence (AI) in enhancing language learning, with a focus on five key applications: automatic text analysis, personalized learning, adaptive feedback, language error detection, and automatic translation. The study addresses the challenge of integrating AI effectively in educational contexts while balancing technological potential with pedagogical guidance. The objective is to provide a comprehensive understanding of how AI tools contribute to more adaptive, efficient, and engaging language learning experiences. A systematic literature review method was employed, selecting and critically analyzing studies published between 2020 and 2025 that examined AI-assisted language learning strategies. The findings indicate that automatic text analysis supports comprehension monitoring and guided learning, while personalized learning adapts content to individual learner needs, enhancing motivation and retention. Adaptive feedback delivers immediate, targeted guidance that fosters accuracy and self-regulated learning, and language error detection tools enable learners to identify and correct grammatical and lexical mistakes, promoting metalinguistic awareness. Automatic translation broadens access to authentic texts and cross-cultural materials, supporting comprehension and independent learning. Synthesizing these findings highlights the transformative potential of AI to improve learning outcomes while also revealing challenges such as tool reliability, ethical considerations, and the need for teacher oversight. The study concludes that AI, when thoughtfully integrated, complements instruction, enhances learner engagement, and supports differentiated and data-driven teaching strategies, providing valuable insights for language educators and guiding future research on AI-enabled language learning.

Endang Triyani Kusuma Widyawati; Duta Liana; Kemala Rita Wahidi

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Rifda Nur Azkiyah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Women Farmer Groups play an important role in strengthening household food security, yet limited food diversity remains a challenge in rural communities. This study analyzes the empowerment process of the Melati Women Farmer Group (KWT Melati) through an integrated farming program in improving household food security in Sarengkol Hamlet, Sukagalih Village, Sukaratu District, Tasikmalaya Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The findings show that the empowerment process was participatory, gradual, and sustainable, implemented through five stages. The enabling stage expanded women’s access and participation through social support and extension facilitation. The empowering stage strengthened technical and organizational capacities as well as women’s roles in decision-making. The protecting stage was reflected in social solidarity and mutual cooperation as informal protection. The supporting stage appeared through continuous assistance and community support. The maintaining stage indicated organizational independence despite reduced external aid. The study concludes that empowerment through integrated farming strengthens household food security based on social capital and women’s autonomy.

Ni Nyoman Tri Gitayani; Ni Luh Sutjiati Beratha; I Made Rajeg

International Journal of Multilingual Education and Applied Linguistics 2026 Asosiasi Periset Bahasa Sastra Indonesia

Sanskrit verbs constitute a compelling object within linguistic research because of their semantic and structural complexity, which has not yet been widely explored. A proper understanding of Sanskrit verb usage can help prevent errors, especially among Hindus who use the language in cultural or religious contexts. Therefore, this research aims at analyzing the structure and semantic role of Sanskrit event verbs through the Natural Semantic Metalanguage approach. The data sources were from three chapters of the Bhagavad Gita (Chapters IX, X, and XI). The data were gathered using documentation and systematic note-taking techniques, and subsequently analyzed through qualitative methods by implementing the Natural Semantic Metalanguage approach conducted by Wierzbicka, supported by the semantic macroroles theory by van Valin and Lapolla. From this research, five Sanskrit event verbs were found in those chapters, namely cyavanti “to fall down”, pravartate “to develop”, vepamānaḥ “to tremble”, abhivijvalanti “to blaze”, and pratapanti “burns”. Further analysis showed that these event verbs can be classified into MOVE and HAPPEN types. In addition, the semantic macroroles of the Sanskrit event verb arguments found can be identified in the form of AGENT, PATIENT, EXPERIENCER, SOURCE, and THEME.

Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina; Ana Fauziya Diayana

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

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

Reva Angelina; Ester Monica Bu’ulolo; Rita Hartati

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to explore students’ perceptions of using Canva as a digital storytelling platform to enhance their visual and written narrative skills in English writing. The research employed a descriptive qualitative method involving 34 students who participated in a questionnaire consisting of eight closed-ended statements and two open-ended questions. The data were analyzed descriptively, using percentages to support qualitative interpretation. The findings revealed that most students perceived Canva as an accessible, enjoyable, and effective tool for developing writing skills. Students agreed that Canva helps them visualize ideas, organize stories logically, and combine words with images creatively. Moreover, Canva was found to improve students’ motivation, confidence, and emotional expression in English writing. These results are consistent with previous studies by Utami and Suriyani (2022), Febriansyah et al. (2023), Siregar et al. (2024), Herwani (2024), Eragamreddy and Joseph (2025), Hafidzin et al. (2025), and Jayanti et al. (2025), which collectively highlight Canva’s role in supporting writing engagement, creativity, and organization. The study concludes that Canva transforms traditional writing into a multimodal and meaningful process, combining linguistic and visual literacy. Therefore, Canva can be considered an innovative pedagogical tool that promotes creative thinking, digital competence, and expressive communication in the English writing classroom.

Rizky Ramadhani Batubara; Imelda Fedian; Elpi Dayanti Siregar; Mahathir Muhammad Hutasuhut; Masliani Masliani +2 more

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

This study aims to analyze strategies for optimizing the management of the library of the Majelis Ulama Indonesia (MUI) of Sumatera Utara Province in carrying out its role as an authoritative center for Islamic literacy and information. As an institution overseeing the Pendidikan Tinggi Kader Ulama (PTKU), the library holds a strategic position but faces challenges in terms of standardization and digital adaptation. The method employed is a descriptive qualitative study examining aspects of collection management, compliance with the National Library Standards (SNP), and the implementation of information technology. The findings indicate that the MUI North Sumatra Library possesses notable strengths in its collection of centuries-old classical kitab kuning manuscripts and unique documents from scholars’ deliberative forums (muzakarah). Optimization efforts include manuscript digitization using the Senayan Library Management System (SLiMS), management training for PTKU students, and the integration of information services through the organization’s official portal. The study concludes that strengthening human resource capacity, ensuring sustainable budget support, and meeting physical facility standards are key factors in transforming the library into an intellectual beacon of Islam in the Media 4.0 era.

Norwanda Norwanda; Wulan Sri Wahyuni; Nadia Irani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

Leonardo Purba; Masringgit Marwiyah Nst

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

This paper was written with the aim of analyzing the role of stevedoring workers (TKBM) in loading and unloading activities carried out by the Loading and Unloading Company (PBM) FT. Gelora Perkasa Belawan. In collecting data, the author utilized two approaches, namely field research and library research. Labor efficiency is a key factor in increasing operational productivity in the port sector, however, various problems are often found such as delays, low productivity, and work inefficiencies caused by weak monitoring and performance monitoring systems. In this study, a qualitative approach was used through field methods and library methods, on the operational activities of TKBM in the company. The results of the study indicate that the implementation of structured work and periodic evaluations can improve work discipline, accelerate loading and unloading times, and reduce operational costs. In addition, the role of management in providing constructive feedback and periodic training has also proven effective in supporting labor efficiency. Thus, optimizing the role of TKBM will have a direct impact on improving the performance of PBM PT. Gelora Perkasa Belawan, which ultimately contributes to the smooth flow of goods and economic growth in the Belawan port area.

Nurasia Natsir; Muhammad Nur Iman

International Journal of Educational Research 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Indonesian Sign Language (Bahasa Isyarat Indonesia, BISINDO) is often misunderstood as merely a gestural or simplified form of communication, undermining its linguistic sophistication and contributing to barriers to deaf inclusion in Indonesia. Approximately 2.6 million deaf individuals in the country rely on BISINDO as their primary language. This study explores the linguistic complexity of BISINDO, documenting its phonological, morphological, syntactic, and semantic systems. Using a mixed-methods approach, we analyzed 150 hours of BISINDO conversations from 80 deaf signers, conducted experimental studies on phonological distinctions and syntactic complexity, and performed ethnographic fieldwork in deaf communities and schools. Comparative analysis with American Sign Language (ASL) was also conducted. Our findings demonstrate that BISINDO is a fully developed natural language, with 45 handshapes, 18 locations, 23 movements, and 4 orientations in its phonological system. It shows productive morphological processes, flexible word order, and rich semantics, including idioms and metaphors. However, there are significant barriers to inclusion: 68% of deaf students lack qualified BISINDO teachers, and 84% of public services lack sign language interpreters. Furthermore, 72% of hearing Indonesians still do not recognize BISINDO as a legitimate language. Deaf community organizations, however, report BISINDO as central to their identity. The study highlights the need for policy reforms, including BISINDO recognition as an official language, qualified interpreters, bilingual deaf education, and public awareness campaigns to combat misconceptions.    

Hulu Yerdin Kobak

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Social conflicts experienced by indigenous peoples in Yahukimo Regency, Papua Pegunungan, reveal the vulnerability of civilians due to violence, displacement, and weak protection of basic rights in situations of prolonged conflict. These conditions indicate a gap between conflict management policies and the real needs of indigenous peoples for justice, peace, and social recovery. This study aims to analyze the role of the church in responding to social conflicts experienced by indigenous peoples in Yahukimo Regency. This study was conducted using qualitative methods through a descriptive-analytical approach based on literature studies and analysis of the socio-religious context of Papua. This study confirms that the church has a strategic role as an agent of peace and a prophetic voice in defending the dignity and rights of indigenous peoples amid social conflict. The results of the study show that the church's involvement in pastoral counseling, humanitarian advocacy, and peace awareness building contributes to strengthening the social resilience of indigenous peoples. The study concludes that the role of the church needs to be directed in a more contextual and sustainable manner in order to promote fair and dignified conflict resolution. The recommendations of this study emphasize the importance of strengthening the role of the church in peace dialogue and cross-stakeholder cooperation for the social recovery of indigenous peoples in Yahukimo.

Nur Haili; Sulistiyah Sulistiyah

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Exclusive breastfeeding (EBF) is essential for infant growth and immunity during the first six months of life. Despite its benefits, many primiparous mothers face challenges in maintaining EBF due to lack of experience, stress, and insufficient support. Husband support has been identified as a crucial social factor that can influence a mother’s confidence and success in breastfeeding. This study aimed to examine the relationship between husband support and the success of exclusive breastfeeding among primiparous mothers in the Kalibaru Public Health Center area. A cross-sectional correlational design was employed, with 90 primiparous mothers selected through purposive sampling. Data were collected using structured questionnaires measuring husband support, including emotional, informational, and instrumental dimensions, and exclusive breastfeeding practice, following the World Health Organization (WHO) definition. Descriptive statistics summarized participants’ demographic characteristics and levels of support, while inferential analysis using the Chi-square test and Pearson correlation determined the association between husband support and EBF success. The results indicated that higher levels of husband support were significantly associated with successful exclusive breastfeeding among primiparous mothers (p < 0.05). Among the types of support, emotional and informational support were particularly influential in enhancing maternal confidence and overcoming breastfeeding challenges. These findings suggest that encouraging husband involvement through prenatal education, counseling, and family-based interventions can improve EBF rates. In conclusion, husband support plays a vital role in the successful practice of exclusive breastfeeding among first-time mothers. Health programs should actively involve fathers to provide emotional, informational, and practical support, thereby promoting optimal breastfeeding outcomes and infant health in the community.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.