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Feni Refita Sari; Muslimin Muslimin

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

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

Siti Asriah Immawati; Humairoh Humairoh; Dadang Dadang

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

This study is motivated by the rapid advancement of digital marketing and the increasing influence of psychological factors in shaping consumer behaviour, particularly among Generation Z, who are highly exposed to social media and global trends in imported skincare products. This phenomenon suggests that purchase decisions are not solely driven by digital marketing strategies but are also significantly influenced by emotional drivers such as Fear of Missing Out (FoMO). Accordingly, this study aims to analyse the effects of affiliate marketing, WhatsApp status, celebrity advertising, and FoMO on the purchase intention of Generation Z consumers in Tangerang City. Specifically, the study pursues five objectives: (1) to examine the effect of affiliate marketing on purchase intention; (2) to analyse the influence of WhatsApp status on purchase intention; (3) to investigate the impact of celebrity advertising on purchase intention; (4) to evaluate the effect of FoMO on purchase intention; and (5) to assess the simultaneous effects of all independent variables on purchase intention. This study adopts a quantitative approach using a survey method, with data collected through structured questionnaires administered to 250 respondents selected via accidental sampling. Data were analysed using multiple linear regression with the aid of SPSS software to examine the relationships among variables. The findings reveal that all independent variables exert a positive and statistically significant influence on purchase intention, with FoMO emerging as the most dominant predictor. These results underscore the greater role of psychological factors relative to digital marketing strategies in driving purchase intention among Generation Z consumers.The contribution of this study lies in integrating digital marketing strategies and psychological factors into a single empirical model, while also highlighting the growing importance of interpersonal digital communication, such as WhatsApp, in contemporary marketing contexts. From a practical perspective, the findings provide managerial implications for businesses to design marketing strategies that are not only informative but also capable of creating urgency and fostering emotional engagement among consumers.    

Nur Miranti; Yustina Olivia da Silva; Maria Modesta Missi Mone

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aimed to analyse the impact of customer service quality on sales at CV BILCA Digital Printing in Maumere for the 2024-2025 period. Grounded in the SERVQUAL model, this qualitative research posits that the five dimensions–responsiveness, reliability, empathy, assurance, and tangibles–synergistically build customer trust, which in turn drives repeat purchases and word-of-mouth (WOM). The study involved 15 customers selected through purposive sampling. Data were collected via in-depth interviews, participant observation, and internal documentation. Analysis was conducted using the Miles & Huberman model, encompassing data reduction, display, and conclusion drawing. The findings confirm that all five SERVQUAL dimensions collectively cultivate trust, leading to increased repeat purchases and positive WOM. Key results reinforce a “Trust Chain” mechanism: response times of ≤30 minutes and on-time production foster initial trust; personalized interactions strengthen affective bonds; and robust recovery policies reduce perceived risk by exceeding expectations. Notably, no instances of customer churn were observed, as all participants made repeat orders within 24 hours of a positive experience. This study contributes to the services marketing literature by empirically validating trust as a key mediator between service quality dimensions and behavioural outcomes, while also offering a replicable empirical model for Micro, Small, and Medium–sized Enterprises (MSMEs) in the digital printing sector.

Syahrizal Husni Mubarak Malawat; Winda Piskariannisa; Nadila Aulia; Najwa Khalisa; Rizki Rahmadi Pratama +3 more

Jurnal Mahasiswa Ilmu Kesehatan 2026 STIKes Ibnu Sina Ajibarang

Breast cancer represents a significant public health challenge in Indonesia, accounting for the highest incidence with 68,858 new cases annually (16.6%). This study aimed to evaluate the therapeutic potential of bioactive compounds derived from Zingiber officinale (ginger) as anticancer agents, specifically against estrogen receptor-positive (ER+) breast cancer through the inhibition of estrogen receptor alpha (ERα). Utilizing molecular docking simulations, six active ginger compounds were assessed against the 3ERT receptor. Dihydrocurcumin and tetrahydrocurcumin were identified as the most promising candidates, exhibiting superior binding affinities of -8.091 kcal/mol and -7.565 kcal/mol, respectively, indicative of stable ligand-receptor interactions. A complementary in silico pharmacokinetic evaluation using pkCSM for zingerone, dihydrocurcumin, and tetrahydrocurcumin revealed favorable ADMET profiles, characterized by good intestinal absorption, adequate tissue distribution, low toxicity, and non-mutagenicity. Collectively, these findings underscore the significant potential of these ginger-derived compounds as promising lead candidates for the development of natural product-based breast cancer therapies

Vina Safitri; Kristiana Sri Utami

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the quality of granulated sugar products at PT Madukismo Yogyakarta using the Six Sigma methodology through the DMAIC approach (Define, Measure, Analyze, Improve, and Control). The main problems identified involve high variations in product quality and significant defects, particularly related to moisture content (less dry) and off-color products. Production and defect data from May 2023 to September 2024 were used to calculate DPMO and sigma levels as indicators of process performance. The results show that the sigma level ranges from 4.48 to 5.03, with the highest DPMO recorded at 1,456.76 and the lowest at 205.55, indicating that the process has not yet achieved Six Sigma performance. Pareto analysis reveals that color defects (58.4%) contribute the most to overall defects. The Fishbone diagram analysis indicates that defect causes originate from factors related to manpower, method, material, machine, measurement, and environment. Improvement recommendations include digitalizing monitoring systems, enhancing SOPs, upgrading operator competencies, modernizing machinery, improving raw material management, and strengthening environmental control systems. These improvements are expected to reduce DPMO to below 500 and increase the sigma level to at least 5.2. This study concludes that the Six Sigma approach is effective in identifying quality issues and formulating strategies to improve the quality of granulated sugar products at PT Madukismo.

Ingrid Theodora Sitorus; Nenny Ika Putri Simarmata

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Work engagement is a crucial factor that supports organizational effectiveness, particularly within public institutions that bear significant responsibilities in delivering public services. This study aimed to examine the relationship between Perceived Organizational Support (POS) and Work Engagement among Civil Servants (Pegawai Negeri Sipil PNS) at the Medan Center for Drug and Food Control (Balai Besar Pengawas Obat dan Makanan BBPOM). A quantitative approach with a correlational research design was employed. The study population consisted of 127 civil servants, all of whom were included as research participants using a total sampling technique. Data were collected using the Survey of Perceived Organizational Support (SPOS) and the Utrecht Work Engagement Scale (UWES). Data analysis was conducted using the Pearson Product-Moment Correlation test. The findings revealed a positive and significant relationship between Perceived Organizational Support and Work Engagement (r = 0.266; p = 0.002). These results indicate that higher levels of perceived organizational support are associated with higher levels of employee work engagement. Descriptively, the majority of respondents reported high levels of POS (66.9%) and high levels of work engagement (73.2%). The findings suggest that organizational support manifested through fairness, concern for employee well-being, supervisory support, and recognition of employee contributions plays an important role in enhancing employees’ vigor, dedication, and involvement in their work. This study provides practical implications for BBPOM Medan to continuously strengthen organizational support as a strategic effort to improve employee work engagement and optimize the performance of civil servants.

Ajeng Kartika Permatasari; Chairunnisah Zifanka Rizky; Ghurotul Husnah; Lyra Marcellia; Nabillah Utsman +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Household plastic waste remains a serious challenge in urban environments, including Jl. Assofa II, Kebon Jeruk, West Jakarta, which is characterized by high population density and intense socio-economic activities. The low level of public awareness in sorting and managing plastic waste, particularly bottle caps, highlights the need for educational approaches from an early age. This community service activity aimed to enhance environmental awareness, creativity, and character development among children through the “Recycled Keychain” project, which involved recycling plastic bottle caps into keychains. The activity was implemented using a Project-Based Learning (PjBL) approach and involved 12 children aged 7–9 years as the main participants. The implementation methods included education on waste management based on the principles of reduce, reuse, and recycle (3R), collection and sorting of bottle caps, and the process of creating creative products. The results showed an increase in children’s environmental awareness and environmentally responsible behavior, the creation of eco-friendly educational products, as well as improvements in creativity, motor skills, and teamwork abilities. In addition, this activity supported the strengthening of the Pancasila Student Profile, particularly in the dimensions of cooperation, critical thinking, creativity, and independence. Overall, the Recycled Keychain project proved to be an effective model of contextual, participatory, and sustainable environmental education in instilling environmental care values from an early age in urban communities.

Fransiskus Jetrison Renaldo Dura Fono; Andreas Rengga; Elisabet Luju

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The Old Age Security (JHT) program is a form of employment social protection that aims to ensure the continuity of workers’ welfare after they are no longer productive. The high volume of JHT claims, particularly for wage earners, requires an effective service process and system. This study aimed to analyze the effectiveness of the process and system for submitting JHT claims for wage earners at BPJS Ketenagakerjaan Sikka Maumere Branch, as well as to identify obstacles and improvement efforts undertaken. The research method used was descriptive qualitative, with data collection techniques through observation, documentation, and interviews during the internship period. The results of the study show that the JHT claim submission process has followed the applicable standard operating procedures (SOP), both through online services (Lapak Asik and the Jamsostek Mobile (JMO) application) and offline services. However, the effectiveness of the system still faces various obstacles, including discrepancies in participant data, limited digital literacy among participants, and technical constraints in the online system. Improvement efforts have been carried out through increased socialization, participant assistance, and optimization of digital systems. This study concludes that the effectiveness of the JHT claim process and system at BPJS Ketenagakerjaan Sikka Maumere Branch is fairly effective, but still requires continuous improvement to enhance service quality and participant satisfaction.

Regita Diaz Pramesti; Lintang ArindaSanti; Yudi Ali Wardana

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

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

Trimandala, Nyoman Agus; Putra, Dewa Putu Kiskenda Erwanda

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity was carried out with the aim of optimizing community participation in the packaging of local potential-based tour packages in Tihingan Village. The main problem faced by the partner villages is not optimal utilization of cultural and natural potential due to limited capacity of Human Resources (HR), especially in the aspect of tourism services (hospitality), tour guide techniques, and foreign language proficiency. The This community service implementation method uses a participatory approach which includes initial observations, group discussion forums (FGDs), intensive training, field assistance, and collaborative preparation of tour packages. The results of the activity showed that Tihingan village has excellent potential in the form of traditional gamelan production that is still active, trekking trails, village cycling, and local culinary that can be packaged into an integrated tourism product. Through the mentoring process, three main tour packages were successfully prepared and there was an increase in community capacity and strengthening of local institutions. This Program has an impact on increasing community participation, the formation of a more systematic tourism product, and the growth of collective awareness of the importance of sustainable community-based tourism management

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Indira Oktavianti; Lailatus Sa’adah; Ibrahim Ibrahim

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Almost all formal workers dedicate all their time and energy to their companies during their productive years. As a result, it is very difficult for workers to start other businesses besides their formal jobs. Without the skills and strategies for entrepreneurship, many workers find it difficult to survive when they reach retirement age. From a sustainable human resource management perspective, the retirement preparation period (MPP) is a strategic phase for maintaining the social welfare of employees and taking preventive measures to address post-retirement social issues such as decreased productivity, economic dependence, and individual social roles. For employees who will enter retirement age in the next two years, PT. Sindopex Perotama regularly conducts MPP training. This year, the MPP training was themed “food security to achieve food self-sufficiency in retirement.” PT. Sindopex Perotama collaborated with LS Farm, Trawas Eduwisata Center (TEC), and a team from KH. A. Wahab Hasbullah University (UNWAHA) Jombang as part of the Tridharma community service program. This activity was achieved by applying the results of evaluations from observations of previous activities so that it was on target through proper planning (identifying needs in collaboration with partners), implementing activities, and providing direct assistance at the activity location. This program is expected to bring about social change, such as greater social welfare for employees approaching retirement age, greater economic independence in terms of food, and greater awareness of the role of retirees in maintaining food availability and social harmony in their neighborhoods. In addition, this program demonstrates sustainable human resource management practices in companies that care about the welfare of their employees until they retire.

Aminata, Rizky Saputra; Minto Basuki

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2026 Fakultas Teknik Universitas Maritim AMNI Semarang

Project scheduling is an important element for shipyard companies to gain more profit. The most frequently used analysis is the Critical Path Method (CPM). However, in reality, planning using the CPM method is considered less efficient because it does not consider the productivity of each job in it and adds safety time which causes the project duration to become longer. In accordance with the above problems, a new method for planning project schedules is now being developed, namely Critical Chain Project Management (CCPM). CCPM is a project planning method that emphasizes the resources needed to carry out existing tasks in the project. This method is carried out by eliminating multitasking, student syndrome, Parkinson's law and providing a buffer at the end of the project. In this final project, a comparison of the duration of the results of applying the CCPM method with the Critical Path Method (CPM) method is carried out in a case study of ship repairs at PT. Galangan Kapal Madura. The initial project scheduling uses the traditional method in the form of a Gantt chart which is then broken down in more detail and completely with the relationship between activities in the form of CPM, and then will be compared with the duration of the results of CCPM scheduling which has eliminated multitasking, eliminated Safety time for each activity and provided a buffer in the work.

Fredi Mainassy; Eva Lisantri; Sulviyani Suardi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

Fitri Kurniasari; Jena Hayu Widyasti; Ismi Puspitasari; Carolina Eka Waty

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Community service with the theme of Expired Date (ED) and Beyond Use Date (BUD) aims to improve knowledge and understanding of proper medication storage as an effort to enhance the health of the Gagak Sipat community. Knowledge about medication usage limits and checking product expiration dates educates the public to be more cautious and to avoid health risks that may arise from consuming products that have exceeded their usage period or have expired. The use of medicines beyond their ED and BUD indicates that the drugs may have experienced reduced stability related to storage conditions. Decreased stability of pharmaceutical preparations can affect their physical quality, which in turn impacts the effectiveness and safety of the medication. The educational method used in this program included lectures accompanied by the distribution of leaflets, followed by practical simulations on checking ED and calculating BUD for various dosage forms. The results of this educational activity showed that community members were able to determine the ED and BUD for several pharmaceutical preparations such as tablets, powders, capsules, syrups, eye drops, ear drops, and others. The community in Gagak Sipat village gained an understanding of the risks associated with using medications beyond the BUD, including reduced effectiveness, the risk of microbial contamination, and potentially harmful chemical reactions. It was emphasized that some medications that are expired or used beyond their BUD can pose more serious health risks, especially when used to treat severe diseases.

Dewi, Ratih Tiara; Aini, Nur; Haryanti, Pepita; Khairunnisa, Anita; Probowati, Banun Diyah +1 more

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2026 Universitas Slamet Riyadi Surakarta

Corn milk yogurt is a fermented product that has a low protein content. One of the efforts to increase the protein content of corn milk yogurt is by adding spirulina and soy protein isolate as a source of high protein. The objectives of this research are 1) to study the formulation of high protein corn milk yogurt with the addition of spirulina and soy protein isolate; 2) to study the characteristics of corn milk yogurt. Corn yogurt with the addition of spirulina (0.08, 0.12 and 0.16%) and soy protein isolate (4.5, 8.5 and 12.5%) were tested for physicochemical and sensory characteristics. Results revealed Corn yogurt addition with of 0.08-0.16% spirulina and 4.5 - 12.5% soy protein isolates have protein content of 1.94 - 7.04%, water content of 76.0-81.1%, fat content of 0.66 – 1.17%, 14.5-16.6% of carbohydrate content, viscosity of 328.3-1128.7 mPas, total solids 16.01-17.93oBrix, pH of 3.41-3.67, lactic acid bacteria of 51 x 107 CFU/ml – 76 x107 CFU/ml.  Corn yogurt has sensory characteristics including yogurt taste of 2.60-3.68, green color of 2.42-3.82, yellow color of 1.45-2.53, corn flavor 2.27-2.60, beany flavor 2.70-3.17, spirulina flavor 2.23-3.08, viscosity 2.62-3.82 and preference of 2.25-2.9. The best formulation for making corn yogurt is a combination treatment with 8.5% soy protein isolate concentration and 0.12% spirulina with a protein content of 5.41%. While yogurt is preferred, this formula still needs some fine tuning to eliminate the fishy scent caused by the spirulina

Nabila Mutia Syifa; Dinda Alya Nazwa. S; Yoga Prawira Rukmana; Abdul Rahman Sofyan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The rapid growth of Sharia-based e-commerce reflects the increasing demand among Muslim consumers for transactions that comply with Islamic principles. However, digital transaction practices still raise various concerns, particularly regarding the clarity of contracts (akad), payment security, and information transparency. This study aims to explain Muslim consumers’ perceptions of the application of the legal maxim al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce transactions, with a focus on students of the State Islamic University of North Sumatra. This research employs a descriptive qualitative approach, using in-depth interviews with 10 informants as the primary data source, supported by questionnaire data to identify general tendencies in respondents’ perceptions. The findings reveal that although most respondents understand the maxim theoretically, they have not been able to apply it effectively in digital transaction contexts. The uncertainties experienced by respondents are predominantly triggered by technical factors, such as delays in payment confirmation, rather than shakk in the fiqh sense. Moreover, limited understanding of digital contract mechanisms contributes to uncertainty regarding the moment when a contract is considered legally valid. Information transparency emerges as a key factor in fostering yaqīn, particularly in relation to the clarity of product descriptions and transaction procedures. This study concludes that the application of al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce remains suboptimal due to limited digital fiqh literacy and insufficient technological reliability, highlighting the need for enhanced digital muamalah education and improved information quality on Sharia e-commerce platform.

Rahma Diana; Annisa Nurussa’adah; Desi Melani Salsabila; Putri Adelia Ramadhani; Fitriyani Fitriyani +2 more

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

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.

Muhammad Roestian Fahmi Nasution; Nora Anisa Br Sinulingga; Julia Hidayah Nasution; Hafiz Arham; Via Esterlina Br Ginting

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Cultural Advancement Facilitation through Pinhole Photography as an Educational Medium for Children program aims to enhance cultural literacy, creativity, and awareness among young generations regarding the preservation of Malay Deli cultural heritage. This initiative is motivated by the declining interest of children in local history and culture amid rapid modernization, particularly in coastal areas with limited access to educational resources. Pinhole photography is employed as an educational approach due to its simplicity and reflective nature, fostering patience, accuracy, and a fundamental understanding of the interconnection between art, science, and culture. The program was conducted over three days through a series of activities, including workshops on constructing pinhole cameras, field exploration and photography at Malay Deli heritage sites namely Maimun Palace, Al- Mashun Grand Mosque, Al-Osmani Grand Mosque, and Sri Deli Park and photo developing and curation sessions. The activities actively involved children from the Rumah Edukasi Anak Pesisir community as primary participants in the visual documentation of cultural heritage. The results indicate an improvement in participants’ understanding of Malay Deli historical and cultural values, the development of creative and reflective thinking skills, and the production of children’s photographic works with potential use as educational and cultural promotion media. Overall, this program contributes to participatory-based cultural advancement and strengthens sustainable cultural tourism through an educational, creative, and sustainable approach.