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Kasturi Kasturi; Nuria Ilmaya Sari; Rizky Agustino

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper analyzing how reshaping the future of global trade, explore the transition from traditional online retail models toward sustainable e-commerce ecosystems. By examining the integration of circular economy principles, green logistics, and ethical supply chain manajement, the study identifies the core drivers behind this transformation

Irwan Eko Prasetyo; Sonnia Putri Melliandia; Saniya Masyithoh; Remilia Harefa

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital transformation through adoption cloud technology has become catalyst in effort efficiency energy and reduction greenhouse gas emissions glass (GHG). Research This aim for analyze contribution cloud technology against efficiency operational and impact the environment in framework economy green. With use approach studies literature and secondary data analysis from report institution international and journals scientific, research This find that migration to cloud computing can reduce consumption energy up to 84% and emissions carbon up to 88% compared to with traditional IT infrastructure. These results show that cloud computing is not only solution technology, but also important strategy in support development sustainable.

Qumil Laila

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

This study examines the Sufistic dimension in the syafahî interpretation of Habib Muhammad Luthfi bin Yahya regarding the verses of nationality in the Qur’an. Habib Luthfi was chosen as the object because he is a Sufi scholar as well as a national figure who consistently conveys Qur’anic interpretation through oral media, and his ideas demonstrate a combination of Sufi spirituality and nationalism. This study employs a qualitative method with primary data sources in the form of recorded lectures, religious gatherings, and direct interviews, as well as secondary data consisting of scientific literature related to tafsir, Sufism, and nationality. The analysis is carried out through a descriptive-analytical-comparative approach by paying attention to the methodology of tafsir and its Sufistic context. The results of the study indicate that the syafahî interpretation of Habib Luthfi is characterized as Sufistic-thematic with an approach of tafsir bi al-isyâri and bi al-ra’yi al-maqbûl which still rests on the framework of tafsir bi al-ma’tsûr. His interpretation of six verses of nationality emphasizes the value of love for the homeland, obedience to leaders, jihad in social-moral dimensions, the unity of the ummah, collective gratitude in national development, and respect for diversity as part of sunnatullah. Thus, this study affirms that Sufism can function as an ethical foundation of nationality as well as a model of Qur’anic interpretation that is relevant to contemporary Indonesian reality.

Ni Nyoman Puji Astuti; Siskandar Siskandar; Khasnah Syaidah

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) holds a very important role in shaping children’s character, moral values, and foundational knowledge. As an effort to support the success of education, good quality learning outcomes are required as a benchmark for children’s holistic development. In this context, educator management becomes one of the keys to improving the quality of learning outcomes. PAUD Al-Qur’an (PAUDQU) is an early childhood education institution that prioritizes Al-Qur’an education and Al-Qur’an memorization (tahfidz) as its institutional uniqueness. The findings of this research show that the educator management implemented in PAUDQU in Setu Bekasi District is quite good, as almost all elements within the scope of educator management have been carried out by the school. However, there are several obstacles found in its implementation, such as the educators’ competencies that have not been maximized, particularly in Al-Qur’an recitation (tahsin) and tahfidz, as well as the promotion, compensation, and educator assessment systems that are not yet well-structured. KIPAS EVA, an acronym for Competence Implementation Evaluation Appreciation, was developed with the expectation of being easier to remember, thus supporting the process of applying educator management in the future. This management strategy emphasizes educator planning by strengthening competencies, professional learning implementation by educators, continuous educator evaluation, and providing appreciation to increase educator motivation.

Fery Suryono

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research undertakes a comparative analysis of the concept of divorce within the frameworks of Islamic Family Law and Buddhist Ethics. Marriage, recognized as a profound bond of both physical and spiritual union, holds significant value in both religious traditions. However, contemporary social realities reveal a high incidence of divorce, prompting a critical examination of the legal and ethical mechanisms governing its dissolution. Within Islamic jurisprudence, divorce (talak) is permitted but considered detestable by Allah, governed by stringent procedural mechanisms including talak (the husband’s right), khulu’ or gugat cerai (the wife’s right to initiate), and fasakh (judicial intervention). These processes carry clear legal implications concerning the waiting period (iddah), the possibility of reconciliation (rujuk), and the division of marital property. Conversely, while Buddhism does not explicitly prohibit divorce, the teachings of the Buddha strongly encourage spouses to exhaust all avenues for peaceful conflict resolution before considering separation as a last resort. The ethical framework in Buddhism grants equal rights to both parties to dissolve the marriage. This study employs a qualitative descriptive analytical method through library research, drawing upon primary legal texts such as Indonesia’s Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI) for Muslims, alongside the Vinaya Pitaka for adherents of Buddhism. The findings indicate that while both traditions view divorce as a final option, they diverge fundamentally in their legal structures; Islamic law establishes specific, gender-differentiated rights and obligations, whereas Buddhist ethics emphasize mutual consent and personal responsibility without formal legalistic procedures. The research concludes by recommending that couples, regardless of faith, prioritize reconciliation and peace, aligning with the core principles of both religions, and urges policymakers and legal practitioners to promote harmonious family life and reconsider legal frameworks that might better serve the welfare of children and families.

Galuh Candra Utami; Sidi Ahyar Wiraguna

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of digital technology has fundamentally transformed civil legal interactions, making electronic documents such as instant messages, online transactions, and digital contracts primary forms of evidence in many civil disputes. However, their admissibility in judicial proceedings remains fraught with challenges concerning formal and material validity. This study aims to identify juridical and technical obstacles in digital evidence and to formulate an ideal model for civil procedural law that ensures reliable electronic proof. A normative-juridical approach with qualitative analysis was employed, combining doctrinal research through legislative review, jurisprudence, and scholarly literature with case studies of court decisions involving electronic evidence, particularly in divorce disputes. The findings reveal that inconsistent judicial treatment stems from the absence of specific procedural rules in Indonesia’s civil procedure framework still rooted in colonial-era HIR and RBg alongside limited digital infrastructure and low technological literacy among judicial actors. In response, the study proposes an integrated legal construction model featuring explicit provisions in the upcoming Civil Procedure Code, adoption of the functional equivalence principle, institutionalization of digital forensic experts in litigation, and procedural safeguards for vulnerable parties. The research concludes that only through holistic reform of the evidentiary paradigm can Indonesia’s civil justice system guarantee fairness, legal certainty, and relevance in the digital era.

Ramadhani Alfin Habibie; Ahmad Ahmad; Dody Wahyudi; Muhammad Aditya; Muhamad Hobiri +1 more

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

Mega Arinda Pramessella; Tias Rahma Dewi; Revalyza Misbah; Nurdin Nurdin; Fullah Jumaynah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The agrarian conflict in the Kendeng Mountains, Central Java, arose due to the construction of a cement factory by PT Semen Indonesia, which was supported by the state through the issuance of environmental permits, even though several permits had been revoked by court decisions. The local community rejected the project because it threatened their water sources, environment, and livelihoods. This study aims to analyze the relationship between the state, corporations, and civil society in the agrarian conflict in Kendeng, as well as the role of civil society movements in responding to this conflict. The research uses qualitative methods with a literature study of journals and related news reports. Using Karl Marx's theory of conflict and Charles Tilly's theory of social movements, the study finds that the state tends to side with corporate interests, while civil society continues to build resistance through collective action, legal advocacy, public campaigns, and ecofeminist movements. The Kendeng conflict reflects the imbalance of power relations and the weakness of substantive democracy in natural resource management. The need for increased transparency in licensing, community participation, and ecological protection are the main solutions.

Lady Eka Rahmawati; Eliza Noviriani; Elshad Yusifov

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

Rismansyah Rismansyah; Syamsul Hadi; Muhammad Fauzan Hidayatu Ar Rijal; Venus Linggar Pribumi; Wildhan Hidayatullah

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem with the coconut grater machine is that the machine has decreased performance after being used for several years, especially in the mechanical components (electric motor, V belt, Pulley, grater knife, hopper) and its electricity. The purpose of maintenance and repair planning is to obtain costs, maintenance and repair schedules for the period 2026, and the ratio of maintenance costs to profit. The maintenance and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component lifespan, predicting labor costs, predicting supporting equipment that will be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating maintenance and repair costs for the 2026 period, and calculating the maintenance cost to profit ratio. The results of maintenance and repair planning obtained maintenance costs for the 2026 period were IDR 957,000 with an estimated coconut grater machine rental rate of IDR 10,000/hour which has the potential to be rented for 900 hours/year, and the maintenance cost to profit ratio was 10.6% which implies that the coconut grater machine with a capacity of 15 kg/hour is still prospective and feasible to use for the next few years.

Aqilah, Khairunnisa; Muthia Shafa Nazahra; Rizky Suhaila Hsb; Septika Aulia Putri

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The concept of supremum is fundamental in real analysis and plays a crucial role in the optimization of single-variable real functions. In practice, not all functions attain their supremum explicitly, which necessitates numerical approaches to evaluate their behavior computationally. This study aims to analyze the supremum of several one-dimensional real functions with different characteristics using a grid-search method implemented in Python. Four functions were examined: a parabolic function, a rational function with a sharp peak, a discontinuous piecewise function, and a function with a vertical asymptote. The analysis involved modeling the functions, discretizing the domain, performing numerical approximation of the supremum, verifying the results against analytical values, and using graphical visualization to observe the function behavior near the supremum. The findings indicate that the supremum of the parabolic, rational, and piecewise functions can be accurately identified, with results consistent with analytical expectations despite minor deviations caused by grid resolution limitations in the rational function. Meanwhile, the function with a vertical asymptote yields an unbounded supremum, which cannot be attained within the domain. These results demonstrate that Python provides stable and reliable numerical estimates of the supremum across various types of one-dimensional real functions, validating the effectiveness of computational methods in supporting conceptual understanding of supremum.

Aldhino Septian Yoga Utama; Pangestu, Agam; Fajar Fisabilillah, Rafli; Aufa Azmi Thahir, Muhammad; Kanti Pangestuti, Endah +1 more

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

Penelitian ini menganalisis perilaku lentur balok beton bertulang dengan tulangan Glass Fiber Reinforced Polymer (GFRP) dibandingkan tulangan baja konvensional, ditinjau dari beban maksimum, lendutan maksimum, dan pola keruntuhan. Pengujian eksperimental dilakukan pada balok beton mutu K-225 berdimensi 150 × 150 × 600 mm menggunakan metode pembebanan dua titik. Benda uji terdiri atas balok kontrol (BKA dan BKB) serta balok variasi (BVA dan BVB). Hasil pengujian menunjukkan bahwa balok bertulangan GFRP memiliki kapasitas beban maksimum yang lebih tinggi, dengan peningkatan dari 28,68 kN menjadi 58,40 kN (103,6%) pada BKA–BVA dan dari 55,71 kN menjadi 68,01 kN (22,1%) pada BKB–BVB. Namun, balok variasi mengalami lendutan maksimum yang lebih besar, yaitu 7,74 mm dan 5,38 mm, dibandingkan balok kontrol sebesar 2,22 mm dan 2,92 mm. Pola keruntuhan menunjukkan bahwa balok kontrol mengalami keruntuhan lentur yang bersifat daktail, sedangkan balok variasi cenderung mengalami keruntuhan rapuh dengan dominasi retak lentur dan geser. Hasil ini menunjukkan bahwa tulangan GFRP efektif meningkatkan kapasitas beban balok, namun disertai dengan lendutan yang lebih besar dan keruntuhan yang lebih cenderung getas.

Darah Ifalahma; Totok Wahyudi; Cindy Octavia; Risma Nurul Istiqomah

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Early childhood is a critical period for growth and development, characterized by rapid changes in neurological, motor, sensory, and emotional systems. Stimulation during this stage plays a vital role, and non-pharmacological interventions such as massage and aromatherapy may enhance developmental outcomes. This quasi-experimental study employed a pretest–posttest control group design to evaluate the effectiveness of infant massage combined with aromatherapy. Twenty infants aged 3–12 months who met inclusion and exclusion criteria were recruited and assigned to either a control group (infant massage only) or an intervention group (infant massage with aromatherapy). Growth parameters (weight, length, head circumference) and developmental outcomes were measured using the Developmental Pre-Screening Questionnaire, covering gross motor, fine motor, language, and personal-social domains. Infants in the intervention group demonstrated significantly greater improvements in body weight, body length, head circumference, and developmental scores compared to the control group. These findings indicate that the addition of aromatherapy to infant massage provides measurable benefits for both physical growth and developmental progress. Combined infant massage and aromatherapy represent effective non-pharmacological strategies for early stimulation, supporting optimal growth and developmental trajectories in infants.

Ainul Faradisa; Soffiana Agustin

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence through three primary pillars: secure user authentication, flexible digital workflows, and compliance with electronic archival standards. Core features include centralized document management, automated disposition processes, electronic signature verification, and real-time notification integration via WhatsApp. Implementation results demonstrate that the proposed system enhances efficiency, traceability, and accountability in correspondence management at the Gresik Education Office.

Arina Haq Marankahar; Arina Haq Marankahar; Henny Dwi Bhakti

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using the waterfall development method. The system was built using HTML, CSS, JavaScript, PHP, and MySQL. The results indicate that the system improves archiving efficiency, enhances data security, accelerates document search, and supports structured monitoring and validation processes.  

Utami, Ananda; Alda, Muhamad; Putri, Fatimah Azzahra; Amanda, Bazlina Dini

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supported by documentation of user interactions with the application. The results of the study indicate that ease of navigation, informative interface display, application response speed, and service feature reliability are the main factors that shape user satisfaction. Users tend to feel satisfied when the application is able to provide a comfortable, efficient, and responsive user experience that meets their needs. The findings of this study are expected to provide strategic input for Telkomsel in improving user experience and service quality as an effort to strengthen customer satisfaction and loyalty.

Alfarrel, M. Riza; Alfarrel, M. Riza; Wina Witanti; Edvin Ramadhan

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this study, the system calculates the average user rating and implements   Cosine Similarity to measure the similarity between products, resulting in more accurate recommendations. The system also evaluates the accuracy of recommendations using the Mean Absolute Error (MAE) metric. Based on the results obtained, which is 0.285403 for the average error on 17 items, the developed recommendation system can improve consumers' shopping experience, help them find products that suit their tastes, and support the sales of snacks and beverages products in the market

Eveline Dau Leja

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

Texture creation has been one of the important aspects in creating 3D environment. It could support an object that could be identified by the viewer. There has been software that providing the creation of a texture for a playable 3D game asset. The purpose of this research was to find the method of making a wall texture and to show the in-app parameters that could be applied. The objective of this research is to find any possible limitation toward using the software. As a step to make exploration thoroughly, a brick wall design has been made with initial modelling in ZBrush and Maya app. Followed by the usage of Substance 3D Painter as a variable to control the texture modification. There was more in-depth explanation in creating a defined surface texturing with in-app technical parameters.

Saputri, Diva Septia; Rizkyana, Fitrarena Widhi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

Lestari, Anis; Munandar, Agus

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.