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Nivella Rafidza Ramadhani; Ilma Fitri Salsabila; Tatiana Kristianingsih

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

This study aims to examine the utilization of classification codes in the sorting of records and non-records. The sorting of records and non-records is an important stage in information management. However, in practice, it is often not carried out systematically, resulting in the mixing of records and non-records with different values. This condition leads to disorganized records management and difficulties in information retrieval. This study employs a descriptive qualitative method with a library research approach. The data were obtained from scientific journals, books, and relevant regulations related to records management. Data collection was conducted through literature review, while data analysis was carried out descriptively through data grouping and interpretation. The results show that classification codes are used as a basis for distinguishing and grouping records and non-records according to organizational functions and activities, thereby supporting better organization in the sorting process. The implication of this study indicates that the use of classification codes supports more structured and systematic records management.

Komang Putri Wira Ivana

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

Christian, Harry; Gunawan, Hendri; Rachmawati, Diana Widhi

The Legal Unit plays a crucial role in ensuring compliance with banking regulations, particularly in managing customer documents related to data protection and legal risk reduction. This study aims to explore the role and performance of the Legal Unit in managing customer files at Bank Sumsel Babel, Kapten A. Rivai Main Branch, and to identify obstacles and possible solutions. The method chosen in this study is qualitative with a descriptive approach. Data were obtained through observation, interviews, and document analysis, which were then analyzed using the interactive model of Miles and Huberman. The research findings indicate that the Legal Unit is responsible for ensuring that document management is carried out regularly, securely, and in accordance with applicable banking regulations. The implementation of Standard Operating Procedures (SOPs), internal supervision, and the use of digital archives contribute to legal compliance and minimize the risk of document loss and information leakage. Problems encountered include limitations in human resources and incompatibility with digital systems. Therefore, improvements in document management technology, training for human resources, and periodic SOP evaluation are needed to improve the effectiveness of the Legal Unit's work and maintain customer trust.

Reni Reni; Hajar Nurul Izzati; Muhammad Ikhsan; Rifqa Gusmida Syahrun Barokah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the low speaking ability of elementary school students which is characterized by a lack of confidence, difficulty in expressing opinions in a coherent manner, and the lack of students' ability to express information clearly in learning Indonesian. These problems show that the learning that takes place has not fully provided opportunities for students to actively practice speaking skills. This research aims to Develop a booklet  based on Student Worksheets (LKPD) on interview text materials to support the speaking skills of grade IV elementary school students. The method used is research and Development with a 4D model which includes the define, design, and Develop stages. At the Development stage, the product is validated by media experts and subject matter experts to assess the feasibility level of the LKPD booklet  Developed. The results of the study showed that the LKPD booklet  obtained a feasibility percentage of 91.17% in the media aspect and 90.32% in the material aspect with a very feasible category. These results show that the LKPD booklet  Developed has met the eligibility criteria both in terms of appearance and content as teaching materials for learning Indonesian language in elementary schools. However, this research is still limited to the product validation stage, so further research is needed through field trials to determine the effectiveness of LKPD booklet s in improving students' speaking skills in more depth.

Ibni Sahara; Meifina Dwi Rezky; Amanda Dewi Lestari; Puji Desta Ananda; Nazeli Adnan

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

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

Ujianto, Erik Iman Heri; Rianto, Rianto

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

 The rapid adoption of smartphones among Indonesian digital natives has increased reliance on biometric authentication systems. However, empirical evidence regarding the relationship between user satisfaction and security risk awareness remains limited, particularly in developing-country contexts. This study investigates the behavioral dynamics of biometric security perception among 266 respondents, consisting of 221 high school students and 45 university students in Indonesia. A Python-based computational pipeline incorporating Akaike Information Criterion (AIC) validation and 1,000-iteration stochastic bootstrapping was employed to evaluate nonlinear behavioral patterns using Polynomial Regression and Ordinary Least Squares (OLS) multivariate analysis. The results confirm the existence of a nonlinear Security Paradox. While the overall population demonstrates a positive quadratic trajectory, the university student group exhibits a concave-down parabolic relationship (a=−0.0460), indicating a decline in perceived utility beyond a specific security threshold. The identified behavioral breaking point occurs at X≈5.45 (95% CI: 2.99–20.77), suggesting that excessive security hardening may reduce perceived usability and increase cognitive friction. Furthermore, the ablation analysis reveals that security risk awareness (p<0.001) is the strongest predictor of user satisfaction, exceeding the influence of daily usage intensity. Segment-level analysis further demonstrates behavioral divergence between respondent groups. High school students exhibit relatively uniform satisfaction toward biometric systems, whereas university students display greater variability and more critical perceptions regarding authentication friction. These findings indicate that highly rigid security configurations may become less effective for users with higher digital literacy and risk awareness. This study contributes a computationally validated behavioral framework for understanding security–utility trade-offs and provides a conceptual foundation for developing adaptive, user-centric, and friction-aware biometric authentication systems.

Nurul Huda

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study examines how madrasah students perceive the meaningfulness of Islamic Religious Education (Pendidikan Agama Islam/PAI) integrated with local wisdom as a means of instilling Islamic values. The Malay community in Pemayung District, Batanghari Regency, Jambi, inherits a rich array of traditions deeply rooted in Islamic values, including zikir ratib, hadrah, berzanji, and patitih. However, the extent to which such local wisdom integration in formal PAI instruction is perceived as meaningful by students has never been empirically measured. This descriptive-comparative survey study involved 82 students of MTs. Irsyadul Ibad, selected through a total sampling technique. The instrument employed was the SPIN-KL Scale (40 items, α = 0.884), measuring eight perceptual dimensions on a 5-point Likert scale. Analysis results revealed an overall mean perception score of 4.12 (SD = 0.42; positive category; 82.7% positive responses). The dimension of PAI content relevance to local wisdom obtained the highest score (M = 4.24; very positive), while the dimension of Islamic identity consolidation through local culture recorded the lowest score, though still remaining positive (M = 3.98). Independent samples t-tests indicated a significant difference based on students' active participation in religious study circles (pengajian) (t(80) = 4.74, p < 0.001, d = 1.07), whereas gender and grade level yielded no significant differences. These findings underscore the importance of collaboration between madrasah institutions and religious-cultural communities in strengthening the internalization of Islamic values.

Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum

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

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Sancoko, Heru; Salamah, Umi; Saputro, Bambang Eko

This research aims to examine the potential adaptation of Naval military logistics strategies to optimize humanitarian logistics distribution in remote archipelagic regions. Utilizing a descriptive qualitative method with a Systematic Literature Review (SLR) approach of literature from the 2020-2026 period, this study dissects the concept of Sea-Based Logistics through domain, taxonomic, and componential analyses. The findings indicate that military advantages in floating infrastructure and integrated command chains can effectively bypass distribution barriers in areas lacking port facilities. The study concludes by recommending a military-civilian logistics integration model as a strategic solution for national logistics resilience in coastal areas. The effectiveness of this strategic adaptation relies not only on physical operational aspects but also on the synchronization of budgetary policies and the integration of information technology within the supply chain. From a logistics economics perspective, utilizing naval assets as floating bases mitigates the risk of high costs resulting from post-disaster land infrastructure damage. This synergy necessitates the establishment of collaborative Standard Operating Procedures (SOPs) between military and civilian authorities to create a humanitarian logistics ecosystem that is more resilient, transparent, and capable of responding to crisis dynamics in outlying regions in real-time

Tesar Librian Priyo Susilo; I Gusti Ngurah Agung Aditya Pramana

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Eman Suherman; Iwan Setiawan

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

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Fermy Anggelia Putry; Saadah Saadah; Mualimin Mualimin

Hikmah : Jurnal Studi Pendidikan Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Management psychology is an approach that plays a crucial role in understanding individual and group behavior within organizations, particularly in the ever-evolving educational and work environments. The application of psychological principles to management practice is believed to improve performance, leadership effectiveness, and create a more conducive work and learning environment. This study aims to examine the development of trends, approaches, and key findings in the study of management psychology through a literature review. Furthermore, this study also seeks to answer two research questions: (1) how have management psychology research trends developed over the past five years, and (2) what are the key findings in the educational and organizational contexts. The method used is a qualitative approach by searching various literature sources through the Google Scholar and Publish or Perish (PoP) databases, using the keyword "management psychology." Of the 20 articles found between 2021 and 2026, five were selected as the most relevant for further analysis. The study results indicate three dominant themes: the role of management psychology in education, the influence of motivation and leadership on performance, and its contribution to the organizational adaptation process. The conclusions of this study confirm that integrating psychological aspects into management plays a crucial role in increasing organizational effectiveness. Therefore, further research is recommended to empirically examine the relationship between psychological variables and a broader scope.

Selvia Junita Praja

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

Decentralisation and democracy are two interrelated concepts in governance reform, particularly in improving the effectiveness of regional development. Decentralisation is often seen as an instrument to strengthen democracy by bringing the decision-making process closer to the people. This study aims to analyse the trend of research publications on decentralisation in Indonesia using a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 472 articles found in the scopus database between 1999 and 2025. The selected articles were then managed using biblioshiny and Vosviewer software. The results show that publications related to decentralisation have fluctuated over the last 27 years. The article with the most citations entitled Decentralisation and Democracy in Indonesia: A Critique of Neo-Institutionalist Perspectives has 213 citations. Meanwhile, the highest affiliation shows that the University of Indonesia is the institution with a total of 25 publications. The mapping of articles based on the relationship between keywords (co-occurance) is formed into 8 clusters, each cluster describes topics that are often discussed in decentralisation-related literature such as Indonesia, decentralization, democracy, local government, governance approach, election, Asia and southeast Asia.

Miswadi Miswadi; Dian Tias Aorta

The phenomenon of celebrations in rural communities is currently experiencing a significant cultural shift, marked by the dominance of modern entertainment and the rise of alcohol consumption. This phenomenon indicates a degradation of socio-Islamic values ​​and a weakening of social control based on religious and customary norms. This study aims to analyze the transformation of socio-Islamic values ​​in the practice of celebrations accompanied by entertainment and alcohol consumption in rural environments. Using a qualitative approach using a case study method, data were collected through in-depth interviews, participant observation, and documentation studies. Data analysis was conducted thematically using the interactive model of Miles, Huberman, and Saldaña, which includes stages of condensation, data presentation, and verification of conclusions. The results reveal that the meaning of celebrations has shifted from a socio-religious ritual to an arena for displaying social status and mere entertainment. The practice of alcohol consumption has begun to normalize, particularly among young people, driven by the tide of modernization, pressures of social prestige, and the waning authority of religious and traditional leaders. This study concludes that celebrations have become a space for contestation between tradition, Islamic values, and modernity, impacting fundamentally the social structure of rural communities.

Dinda Naurah Aidil Nafilah; Evy Nurmiati

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

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

Nelsa Citrayani Silaban; Arip Surpi Sitompul; Jusni Lumbantobing; Sondang Naibaho; Ringhot Simorangkir

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine how schools foster togetherness amid religious diversity through a dialogical approach. This research employed a qualitative method and was conducted at SMA Negeri 1 Sumbul. Data were collected through observation, interviews, and documentation, while the analysis used the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that three main religions Islam, Catholicism, and Protestantism coexist harmoniously within the school due to strong practices of tolerance. This is reflected in the implementation of religious worship conducted simultaneously at the same time but in different places according to each belief, as well as mutual respect during religious celebrations such as Ramadan and Eid al-Fitr, Easter, and Christmas. In addition, social interactions among students occur in an open, communicative, and non-discriminatory manner. These findings indicate that schools play a significant role in promoting unity through multicultural education, religious moderation, and dialogical approaches. Therefore, schools can serve as effective spaces for shaping students’ tolerant character and their ability to live harmoniously in a diverse society.

Abdul Rohmat

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The subject of corpse care is one of the important competencies in Islamic Religious Education (PAI) at the senior high school level, which is obligatory (fardhu kifayah). However, the complexity of the material and the presence of psychological barriers often make students less interested or feel afraid. This study aims to analyze in-depth the perceptions of SMA YATPI Godong students regarding the importance of corpse care, the factors that influence these perceptions, and the urgency of this competency as a provision for social life. This study uses a qualitative descriptive approach supported by simple quantitative data percentages. The subjects were 35 grade XI students, selected using a purposive sampling technique. Data collection was carried out through participant observation, questionnaire distribution, in-depth interviews, and documentation. Data analysis followed an interactive model that includes data condensation, data presentation, and drawing conclusions. The results showed that the majority of students (82.8%) had a very positive perception of the urgency of this material and were aware of its socio-cultural responsibility. The main factors influencing students' perceptions included the demonstration method using mannequins implemented by teachers, internal religiosity values, and the encouragement of societal expectations. These skills are considered essential not only for fulfilling academic obligations but also as a form of student readiness to engage and contribute significantly to their social environment in the event of grief.

Farida Farida; Munawar Munawar; Kemala Rita Wahidi

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

The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

Levi Novianti; Dini Suryani; Sri Mulyati

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

The growing elderly population in nursing homes is often accompanied by physical and psychosocial declines that negatively impact their quality of life. This study aims to analyze the effect of occupational therapy implementation on the quality of life among the elderly at the Jambi Nursing Home. Utilizing a quantitative pre-experimental design with a one-group pretest-posttest approach, this study involved 30 elderly respondents selected through sampling mehtods. Data were collected using the WHOQOL-BREF questionnaire and analyzed using the Paired Sample T-Test. The results revealed that prior to the intervention, the majority of respondents (53,4%) had a poor quality of life. However, after receiving a two-week occupational therapy program, their quality of life significantly improved, with 60% of respondents shifting into the good category. Bivariant analysis demonstrated a p-value of 0,000 (p <0,05). Indicating a significant influence of occupational therapy, Occupational therapy is proven effective as a non-pharmacological intervention to enhance independence and well-being among the elderly in in institutional care.

Oliverensius Ngatamri; Fransiskus Erick Saputra Pantur; Fransiskus Sandriano

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).