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Anita Marya

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

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Yuliana La bi Longse; Anjelin Anjelin; Novita Rupang Mangayun

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the effectiveness of implementing group counseling services using self-regulation learning strategies to improve students' learning discipline. Learning discipline plays a crucial role as a determining factor of academic success; nevertheless, many senior high school students still demonstrate weaknesses in managing their time and fulfilling their academic responsibilities. This study adopted a quantitative approach through a quasi-experimental method utilizing a pre-test and post-test control group design. Subjects were selected using purposive sampling technique with low learning discipline scores as the primary selection criterion. Data were collected using a learning discipline scale that had been tested for its validity and reliability. Hypothesis testing was conducted through a paired sample t-test to detect changes occurring before and after the intervention was administered. The results demonstrated a meaningful improvement in students' learning discipline following participation in group counseling sessions incorporating self-regulation strategies. This technique proved beneficial in helping students plan, monitor, and evaluate their learning activities in a more structured manner. These findings suggest that incorporating self-regulation learning into group counseling has strong potential to become a leading strategy for school counselors in enhancing student discipline and academic achievement.

Palma Pasolang; Alfrida Padang; Yosafat Rerung Pagirik

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to synthesize various research findings regarding the role of peer support in increasing adolescent self-confidence and synthesize various guidance and counseling interventions and the role of social support in increasing self-confidence. The method used is a comprehensive review of the results of action research (PTBK), experiments, and correlational studies from various levels of education. The findings show that classical guidance services with Problem-Based Learning (PBL) and brainstorming methods, group guidance with creative media, peer support significantly increase students' courage in expressing opinions using a literature review from several scientific journals, this study analyzes how social interaction, peer counseling, and social support from peers contribute to the formation of positive self-concepts in students. The results can be seen that peer support plays a significant role in increasing adolescent self-confidence through various forms of support, such as respect for opinions, social acceptance, and positive interactions in groups. Adolescents who receive high social support from peers often have better courage and confidence than those with low support. This study provides implications that schools need to develop peer-based interaction programs to create an environment that supports students' psychological development. In conclusion, a holistic approach that combines professional services and strengthening the social environment is very effective for students' personal development.

Duski Ibrahim; Hendri Faroza; Agus Srimudin; Dyan Dwianty

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the evolution of Islamic civilization within the cultural landscape of Southeast Asia through a comparative study between Indonesia and Patani, Thailand. The research employs a qualitative approach with a comparative case study design based on literature review, examining the historical, social, cultural, and political developments of both regions. The findings reveal that the development of Islamic civilization in Indonesia occurred through an inclusive and adaptive process of cultural acculturation. Islamic values were integrated with local traditions, creating a moderate and harmonious religious pattern within society. In contrast, the development of Islam in Patani took place under conditions of political marginalization and state pressure, which fostered cultural resistance and strengthened the religious identity of the Malay Muslim community. These differences indicate that socio-political structures play a significant role in shaping the dynamics of Islamic civilization. The study confirms that Islam as a civilization is flexible and adaptable to different cultural environments; however, the form of adaptation is strongly influenced by power relations, social conditions, and local political contexts. This research is expected to enrich the study of Islamic civilization in Southeast Asia through a comparative approach that integrates cultural and political dimensions more comprehensively.

Ayu Santriana Retebana; Ririn Andini Tainmeta

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the role of understanding Christian theology in improving the quality of Christian Religious Education (CRE) learning. The focus of the study is how theological foundations can shape students’ character, morals, and spiritual development, as well as how teachers’ instructional strategies can support the achievement of these learning outcomes optimally and sustainably. The method used is a qualitative literature review, analyzing various relevant books and journal articles related to CRE, teaching approaches, and the integration of faith values into the educational curriculum. The findings indicate that mastery of Christian theology serves as an essential foundation in learning, as it enables students to understand their faith deeply while also internalizing Christian principles in their daily lives. In addition, interactive, contextual, and participatory learning methods have been shown to increase student engagement and motivation in the learning process. The role of the teacher as a moral and spiritual role model is also a key factor in strengthening the internalization of these values. Thus, an understanding of Christian theology not only supports cognitive aspects but also contributes to shaping students’ character and ethical behavior, making CRE learning transformational and holistic.

Luvyta Sary Siahaan; Ade Adriadi; Ahmad Sazali

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Fruit rot disease is one of the main obstacles in the cultivation of guava (Psidium guajava) because it directly reduces the quality and selling value of the harvest. This research aims to identify and characterize the fungus that causes fruit rot disease in guava. The research was carried out by observing disease symptoms in the field, isolating the pathogen from infected fruit, as well as macroscopic and microscopic characterization of the fungus using Potato Dextrose Agar (PDA) media. The results of the research show that the initial symptoms are blackish brown spots on the surface of the fruit which develop into sunken lesions and spread to cause the fruit to dry out. The fungal isolate has white colonies with a flower-like pattern and forms black aservuli. Microscopic observation shows that the conidia are fusiform, insulated, with darker pigmented middle cells and have a transparent appendix. Based on these morphological characters, the fungus that causes fruit rot disease in guava is thought to belong to the genus Pestalotiopsis sp. Further research is needed through molecular approaches, such as PCR or DNA sequencing, as well as pathogenicity tests to strengthen and confirm the role of this fungus as the main cause of fruit rot disease.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Muhammad Rahmat Alimin; Sulfadli Sulfadli; Ahsan Takwim; Muhammad Fathin Haqqar; Hamzah Hamzah +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of Arabic learning materials requires a strong theoretical foundation so that the materials can help students understand the language effectively. This article aims to explain the role of linguistics, psycholinguistics, and sociolinguistics as the theoretical basis in the preparation of Arabic learning materials. The method used in this article is a literature study by reviewing various sources related to the development of language learning materials. The results of the study show that linguistics provides an understanding of the structure of the Arabic language, including sounds, word formation, sentence structure, and meaning. Psycholinguistics helps explain the process of language learning experienced by students so that learning materials can be designed according to their abilities and stages of development. Sociolinguistics explains the relationship between language and society so that learning materials can be adapted to the social and cultural context of language use. By integrating these three perspectives, Arabic learning materials can be developed in a more systematic, understandable, and relevant way to meet the needs of students.

Rahajeng Cahyaning Putri Cipto; Sudarmiatin Sudarmiatin; Heri Pratikto

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

This study aims to analyze the role of marketplace in encouraging digital internationalization and product development at PT Bungas Food Nusantara. The research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with company management, observation of activities on the marketplace platform, and supporting documentation. The results of the study show that marketplaces function not only as digital distribution channels, but also as strategic infrastructure that allows companies to reach international markets without conventional export mechanisms. Internationalization occurs gradually through increased demand from overseas consumers facilitated by the platform's algorithmic system and global visibility. In addition, the marketplace's reviews, ratings, and analytics features are used as the basis for product development, including packaging adjustments, variant innovation, and data-driven promotional strategies. These findings show that marketplaces play a role as a catalyst for internationalization as well as a driver of product innovation in the context of the digital economy.

Muhamad Zikri; Tita Yunita; Parlindungan Simbolan

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

One of the issues raised is about social changes in society, namely how a person must respond to these changes in order to be able to carry them out according to the teachings of the Qur'an. As part of a complex community of ever-changing and dynamic social individuals, society is not something fixed or stagnant. This is due to the fact that people experience various social relationships through social processes that occur due to living together. Interaction between individuals, cultural developments, and the dynamics of social values and norms also affect the way people view their daily lives. In this context, the Qur'an provides moral and ethical guidelines that can be the foundation for building harmonious and just social relationships. Values such as care, justice, social responsibility, and respect for fellow human beings are important principles emphasized in the teachings of the Qur'an. Therefore, social education based on the values of the Qur'an has an important role in shaping individual character to be able to adapt to social changes without abandoning moral and humanitarian principles. Given the importance of this issue related to social education, the author argues that research on social education will delve into this topic with a focus on social education based on the Qur'an.

Nuralisa Nuralisa; Anwar Ramli; Anwar Anwar; Nurman Nurman; Abdul Rahman

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

Yolanda Maria Osok; Suparno Suparno; Tri Lestari Hadiati

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

This research aims to analyse the role of archives as agents of change in the digital transformation of archives and as catalysts for bureaucratic reform in the era of digital government at the Sorong City Regional Secretariat. The research used a mixed-methods approach, combining a quantitative survey of 30 respondents with in-depth interviews with five key informants, and analysed the data using correlation statistics and thematic analysis. The study's results show that the digital transformation of archives is closely linked to bureaucratic reform and digital governance, and qualitative findings confirm that digitisation improves administrative efficiency, data integration, and organisational accountability. The research highlights the importance of strengthening technological infrastructure, integrating information systems, and improving the competence of the apparatus as prerequisites for the success of the digital transformation of archives. This study has limitations in its scope, involving only one local government agency and a relatively small number of respondents. Therefore, further research is recommended to broaden the scope, incorporate public service quality variables, and use a longitudinal design to examine the long-term impact of archive digitisation on the performance of bureaucratic reform and digital governance more comprehensively. These findings also provide practical contributions for local governments in designing integrated, sustainable electronic archive management policies that support effective, transparent, and responsive public services to meet the needs of modern society in the future, as well as strengthening data-driven governance.  

Shifa Nurria; Sarah Widya Astuti; Mukhlisin Nata Hudin; Syarifuddin Syarifuddin; Rani Oktapiani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

21st-century skills are a crucial aspect that students must master, equipping them to face the challenges of modern development. In history learning, the use of Problem-Based Learning (PBL) is considered a powerful tool for transforming learning from rote memorization to active, problem-solving-based learning. This study aims to analyze the role of PBL in enhancing 21st-century skills in history learning through the Problem-Based Learning (SLR) approach. The research method used in this study is the SLR with a prism procedure. The data were obtained from a search of scientific articles through Google Scholar using the keywords Problem-Based Learning, 21st-Century Skills, and history learning. From the initial 2,540 articles obtained, after screening based on relevance, quality, and year range, six key articles were obtained. The study results indicate that PBL is effective in enhancing 21st-century skills through discussions, historical source analysis, and contextual problem-solving. This approach is considered appropriate for the curriculum because it encourages student-centered learning, rather than teacher-centered learning. Although PBL still faces several challenges in its implementation, it remains a relevant and effective learning strategy for developing 21st-century skills.

Ananda Norma Elvira Ramadan; Ummu Salma Al Azizah; Nugroho, Arif Widodo; Irsyad Ali Amin

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research seeks to examine the impact of digital literacy, Islamic financial literacy, and Islamic branding on Generation Z’s interest in saving with Islamic banks in DKI Jakarta. Unlike most prior studies, this work highlights the combined role of digital literacy, Islamic financial literacy, and Islamic branding, specifically focusing on Generation Z in DKI Jakarta, which has not been widely explored. A quantitative research design was applied, with data gathered through a questionnaire distributed to 400 respondents using purposive sampling. The analysis employed PLS-SEM with the SmartPLS 4 software. The study revealed that digital literacy positively influences saving interest with a coefficient of 0.074, Islamic branding has a strong positive influence with a coefficient of 0.915, while Islamic financial literacy shows no significant effect with a coefficient of -0.002. The model obtained an R-square value of 0.894. This research is restricted to a particular scope or sector, thus the findings cannot be generalized to all contexts. Nevertheless, the results provide useful insights for practitioners, policymakers, and academics in formulating relevant actions or decisions.

Erlangga Rahimi; Mulyadi Muchtiar; Ahmad Budi Sulistioyuwono; Rahma Wahdiniwaty; Deden Abdul Wahab Sya`roni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

Nurul Aini MM Sodik; Nahara R.Yamudu; Tria Oktaviani Jannati; Farah Anggraini; Tiara Avrianti Pilo

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the impact of the family environment on effective communication skills in early childhood. The family environment, as the first and foremost setting, plays a crucial role in shaping children's communication skills, both through parenting styles, verbal interactions, and the emotional atmosphere within the home. The research method used is a qualitative approach with descriptive analysis techniques, which focuses on describing phenomena based on data obtained through observation and literature review. The results show that children who grow up in a communicative, supportive, and responsive family environment tend to have better communication skills, such as the ability to express opinions, listen well, and interact effectively with others. Conversely, a less harmonious family environment with minimal interaction can hinder the development of children's communication skills. Thus, it can be concluded that the family environment has a significant influence on the effective communication skills of early childhood, so the role of parents is essential in creating a positive and constructive communication atmosphere within the family.

M.Fhedry Chandriyadi; Nuzli Rhamadhani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The policy of increasing fuel prices is a strategic public policy that has broad implications for the lives of people in Indonesia. Fuel plays an important role in supporting economic activity, distribution of goods, and social mobility. This article aims to analyze the impact of the fuel price increase policy on public interests by emphasizing the current context in Indonesia and the empirical realities that arise in society. This study uses a qualitative approach through literature review and policy analysis. The results of the study show that the increase in fuel prices has a direct impact on the increase in the cost of living, a decline in people's purchasing power, and the emergence of social pressure, especially among low-income groups. Although the government views this policy as a rational step to maintain fiscal stability and the sustainability of energy subsidies, compensation and social protection policies remain key factors in ensuring that the public interest and the goal of community welfare are maintained.

Umara Hasmarani Rizqiyah; Husnirrahman J; Firnawati Firnawati; Armiwaty Armiwaty; Raeny Tenriola Idrus

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service program aims to strengthen high school graduates’ understanding of the architectural profession, educational pathways, and legal qualifications required to become a professional architect under the Indonesian Institute of Architects (IAI). The online outreach was held on November 27, 2025, featuring two licensed architects from IAI and attended by 97 participants. The activities included interactive presentations, discussions, and an evaluation through a five-item pretest and post-test. The results show an overall improvement in participants’ comprehension of architects’ roles, responsibilities, and professional legality, with an average accuracy above 90%. The greatest improvement occurred in the legal aspect, where participants recognized the importance of the Surat Tanda Registrasi Arsitek (STRA) as a legal credential for professional practice. This program effectively increased prospective students’ awareness of professionalism, ethics, and regulatory understanding in architectural practice. It also served as an academic promotion platform that bridges architectural education with society’s demand for competent and ethical architects.

Wirya Musyafiil Qulub; Nurlathifah Thulfitrah B

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to evaluate the Quran Tahfidz program at Bahrul Hikmah Islamic Junior High School using the Context, Input, Process, and Product (CIPP) evaluation model introduced by Stufflebeam. The findings of the research are as follows: First, the evaluation of the context aspect indicates that the program objectives have been comprehensively formulated. Data analysis confirms that the program implementation is well-aligned with the established goals, placing it in the 'good' category. Second, the evaluation of the input component reveals that the managerial competence of the administrators and the pedagogical capabilities of the educators have met the expected standards. Nevertheless, the infrastructure aspects require further optimization to foster a more conducive learning environment for students. Third, regarding the process aspect, the program implementation has generally achieved the targeted outcomes. However, observations identified obstacles predominantly stemming from students' internal factors; this implies the crucial role of teachers in integrating motivational stimuli as a preventive measure against declining learning enthusiasm. Fourth, the product evaluation shows that the daily memorization targets are generally achieved, although some students require remedial sessions. Ultimately, students are capable of completing the memorization of three juz within the three-year period.

Sarrah Jessica Hidayat; Sugiarto Sugiarto; Tonny Hendratono

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.