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Nida Balqis Nabila; Rasyida Septi Arnetta; Bibit Setyowati

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research intends to formulate an integrative approach for designing the Merdeka Curriculum based on Deep Learning in the Economics subject at SMA N 1 Boyolali. The rapid advancement of digital technology demands more adaptive, contextual, and student-centered learning models aligned with 21st- century competencies. Using a an exploratory research approach supported by a structured assessment of prior studies (SLR), this research synthesizes theoretical perspectives and previous studies related to curriculum design, deep learning, and educational innovation. The results reveal that the incorporation of Deep Learning into the Merdeka Curriculum offers a more responsive and data-driven framework, enabling deeper conceptual understanding, critical thinking, and problem-solving skills in Economics learning. However, several challenges were identified, including teachers limited digital competence, insufficient infrastructure, and minimal curriculum innovation training. The study emphasizes the significance of combining technological and pedagogical innovation to strengthen learning quality. The results provide a conceptual model that educators can adopt to design an adaptive curriculum aligned with students’ characteristics and contemporary educational demands.

Rizki, Mulyani; Alparabi, Sutra Rasyid

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In today's digital era, the freight forwarding industry has become one of the fastest-growing sectors. The rapid growth of the digital economy has increased the need for fast, safe, and efficient delivery services. However, intense market competition in this industry has pushed companies to build a strong brand image. This is related to the increasingly fierce competition in the freight forwarding sector, such as JNE, SPX Standard, Tiki, and Pos Indonesia. This research is useful for companies and academics: it can serve as a shared reference for examining the influence of brand image on service usage decisions, in the development of theories and concepts in marketing and Islamic economics. The purpose of this study is to analyze the influence of brand image on the decision to use J&T Express's freight forwarding services. The research method used was quantitative, with a survey approach. A questionnaire was distributed to 117 respondents who were active users of J&T Express services. Data analysis was conducted using multiple linear regression with the help of SPSS version 26 software. The results showed that brand image had a positive and significant effect on the decision to use services, with a significance value of 0.015 (<0.05).

Hafif Setiawan; Salsabila Rahman; Melani Rusli; Muhammad Arfan Harahap

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

Senna Hendrian; Ambar Tri Hapsari

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to analyze the effect of utilizing online sales application technology on the economic growth of local product-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The rapid advancement of digital technology has encouraged MSMEs to integrate online sales applications into their business processes to enhance competitiveness and business sustainability. This research employs a quantitative explanatory approach using survey data collected from MSME actors who actively utilize online sales application technology. The independent variable in this study is the utilization of online sales application technology, while the dependent variable is MSME economic growth, measured through sales growth, income growth, and market expansion. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination (R²). The results indicate that the utilization of online sales application technology has a positive and significant effect on MSME economic growth. These findings emphasize the strategic role of digital technology adoption in strengthening MSME performance and supporting inclusive economic growth in Indonesia. The study provides important implications for policymakers and stakeholders in promoting digital transformation among MSMEs.

Vivilia Agnata Mudi; Magdhalena Tasik Todingrara

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The principle of freedom of contract is a fundamental concept in civil law that provides parties with the autonomy to form, determine the content of, and implement an agreement. However, the development of information and communication technology has brought about the phenomenon of the digital economy, which has transformed patterns of contractual relationships, particularly through electronic contracts. The characteristics of digital contracts uniform, instantaneous, and generally expressed in standard clauses raise the question of the extent to which the principle of freedom of contract remains relevant. This article aims to analyze the concept of freedom of contract in civil law, its application in the digital economy, and to assess its relevance in addressing contemporary legal challenges. The research employs a normative juridical method with statutory, conceptual, and comparative approaches. The findings indicate that the principle of freedom of contract continues to hold relevance, but its application cannot be understood in absolute terms. In the digital context, the principle requires reinterpretation by taking into account contractual justice and consumer protection.

Firyaal Faadhilah; Cory Vidianti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has led to significant changes in economic behavior, including among Muslim communities in Tegal Gubug. Economic activities that were once centered in traditional markets have now begun to shift to digital platforms such as marketplaces and social media. This study aims to examine the shift in the economic behavior of the Muslim community from direct interactions in Tegal Gubug Traditional Market to digital-based interactions in buying and selling transactions. The research employs a qualitative descriptive approach, with data collected through interviews and observations of Muslim traders and consumers who have transitioned to using digital platforms. The findings reveal that the main factors driving this shift are ease of access, time efficiency, and the expansion of marketing networks. However, the study also identifies challenges such as reduced direct social interaction among economic actors and a lack of understanding regarding the application of Islamic business ethics in the digital space. This research emphasizes the importance of internalizing Islamic values such as honesty, justice, and responsibility in every digital economic activity to ensure alignment with sharia principles.

Meril Nawasabila; Natasa Lintang Safira; Mohammad Zain Al Ghifari; Galang Amru Octavian Ramadhana Al-Rizky; Amalia Nuril Hidayati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

Boy Piter Nizu Kekri; Franslin Dewi Arianiningsih; Endro Risdiyanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program aims to enhance the practical abilities of educational staff in understanding and implementing the Electronic Employee Performance Target (e-SKP) system within the Faculty of Economics and Business, Cenderawasih University. The training program was designed to meet the needs of staff for practical knowledge regarding digital performance appraisal systems in accordance with the latest civil service regulations. The training applied an andragogical approach, emphasizing adult learning experiences through simulations, focused group discussions, and hands-on practice in using the e-SKP application. The resource person, Sukrisman, S.T., M.Cs., provided technical guidance and interactive assistance throughout the activity. The results indicated an improvement in participants’ knowledge and skills in operating the e-SKP application, as evidenced by their ability to independently prepare performance reports and actively engage in evaluation discussions. Moreover, participants gained a better understanding of the relationship between job descriptions, positions, and daily logs with performance indicators measured through e-SKP. Future development of this program will focus on implementing a study-program-based approach and integrating the e-SKP system with the faculty’s overall performance planning framework.

Diana Zumrotus Sa’adah; Yudia Gusti Fitiyani; Lidya Agustina; Wulan Sumarni; Padilah Padilah +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of the digital economy and technology transformation requires the workforce to possess adaptive and sustainable skills. Life Long Learning (LLL) has become an essential strategy to maintain relevance, competitiveness, and the sustainability of workforce competencies in the digital era. This article aims to conceptualize the urgency of LLL in enhancing workforce competitiveness amidst the challenges and opportunities of the digital economy. The method used is a literature study, analyzing various journals, scholarly articles, and relevant documents. The findings show that LLL not only improves technical competencies but also strengthens soft skills and fosters a growth mindset, which is crucial in facing technological changes. LLL also enables the workforce to continuously develop, adapt to changes, and seize opportunities in the digital economy. To create a sustainable learning ecosystem, proactive government policies, cross-sector collaboration, and a workplace culture that supports continuous learning are essential. Therefore, LLL is key in preparing a competitive workforce capable of innovating in the ever-evolving digital era.

Desvita Laura; Jufri Sani Akbar; Yang Meliana; Rahmadiah Rahmadiah; Yoga Saputra

Nusantara Mengabdi Kepada Negeri 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Community Service Program (Kuliah Kerja Nyata / KKN) is a form of higher education’s commitment to applying academic knowledge in real-life settings to empower rural communities sustainably. This KKN program was conducted in Nangka Village, Air Gegas District, Bangka Selatan Regency, focusing on strengthening economic innovation and legal education to improve community welfare. The activities were implemented through a participatory approach consisting of initial observation, collaborative planning with village authorities and target groups, program implementation such as MSME mentoring, digital marketing training, legal awareness sessions, social outreach, and participatory evaluation. The results revealed improvements in local entrepreneurs’ capacity to market their products digitally, enhanced legal awareness among villagers, increased skills and participation of local youth in economic and social activities, and the emergence of sustainable initiatives supported by the village government. In conclusion, integrating economic innovation with legal education through KKN has proven effective in enhancing community welfare and strengthening inclusive and sustainable village empowerment.

Meli Amelia; Sitri Sitri; Gama Pratama

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital era has significantly impacted various sectors of life, including the development of the Islamic economy. Young people, as the majority of digital technology users, hold a strategic role in accelerating the growth and advancement of Islamic economics. This study aims to analyze the role of youth in driving the transformation of Islamic economics in the digital era, particularly through technological financial innovations (Islamic fintech), Islamic economic literacy, and the utilization of social media as a medium for education and halal product promotion. This research employs a qualitative method with a literature review approach, examining relevant references from journals, books, and recent digital sources. The findings reveal that youth are not only consumers but also innovators, entrepreneurs, and change agents in advancing the Islamic economy. Their involvement in Sharia-based start-ups, halal e-commerce, and the digitalization of zakat, infaq, sadaqah, and waqf (ZISWAF) provides concrete evidence of their contribution. In conclusion, youth serve as the key driver in the acceleration of digital-based Islamic economics, provided that their roles are supported by improved literacy, adequate regulations, and an inclusive digital ecosystem.

Yasnimar Ilyas; Mujito Mujito; Eidelweijs Andririnjani Putri

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of digital literacy in enhancing the competitiveness of MSMEs in the era of the digital economy. The research method employed was a survey by distributing questionnaires to 35 UMKM actors in the Jabodetabek area. The findings reveal that the level of digital literacy among UMKM is categorized as good, particularly in aspects of technology access, technical skills, digital communication, and the use of online transaction services. Digital literacy has a positive impact on business performance, including increased revenue, market expansion, operational efficiency, and product competitiveness. However, challenges remain, such as high digital promotion costs, limited knowledge in content management, and uneven internet infrastructure. This study highlights that improving digital literacy is a key factor for UMKM to survive and remain competitive amid the rapid development of the digital economy.

Sujoko Winanto; Abdul Haris Muchtar

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the context of accelerating global economic volatility, organizations are increasingly required to adopt agile business models that enable them to remain competitive and resilient. Although business agility has been extensively discussed from structural and technological perspectives, the strategic role of Human Resources (HR) in shaping agile organizations and addressing the future of work remains insufficiently explored. This study aims to examine how HR contributes to organizational adaptability and resilience in uncertain environments by aligning human capital practices with agile frameworks. Using a mixed-methods approach, data were collected through surveys and semi-structured interviews with HR leaders and employees in industries most exposed to economic disruption, including finance, technology, and manufacturing. The findings reveal four critical dimensions of HR’s role: workforce flexibility achieved through reskilling initiatives and adaptive work arrangements; agile leadership development to enhance decision-making under uncertainty; prioritization of employee well-being and engagement as foundations of organizational resilience; and digital HR transformation leveraging analytics and artificial intelligence to strengthen efficiency and collaboration. These findings validate and extend the existing literature, demonstrating that HR is not merely a supporting or administrative function but a strategic driver of agility. The study concludes that by embedding HR strategies into organizational agility frameworks, companies can better navigate economic turbulence, enhance workforce adaptability, and secure long-term competitiveness in the global market.

Zainuri Zainuri; Sebastiana Viphindrartin; Regina Niken W; Ra'iyatu Imadidin; Rachmania Nurul Fitri Amijaya +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Program pengabdian masyarakat bertajuk “Menenun Inovasi: Transformasi Kelembagaan dan Bisnis Digital Berkelanjutan bagi UMKM Batik Khas Jember di Desa Sumberpakem” bertujuan memperkuat daya saing UMKM batik melalui transformasi digital dan penguatan kelembagaan kolektif. Kegiatan dilaksanakan secara partisipatif melalui tiga tahapan terintegrasi: pelatihan Digital Marketing dan E-Commerce, penerapan Business Model Canvas (BMC) terpadu, serta inisiasi pembentukan Koperasi Batik Sumberpakem. Hasil program menunjukkan peningkatan signifikan dalam literasi digital, kemampuan promosi daring, dan pengelolaan bisnis peserta. Seluruh UMKM mitra kini memiliki akun aktif di berbagai platform digital (Instagram, TikTok, dan Shopee) serta mampu menghasilkan konten promosi yang kreatif dan profesional. Selain itu, terbentuknya tim inisiator koperasi menjadi langkah konkret menuju kemandirian ekonomi kolektif yang berkelanjutan. Program ini tidak hanya mendorong adaptasi teknologi, tetapi juga membangun ekosistem kolaboratif antara akademisi, pemerintah desa, dan pelaku UMKM. Dampak keberlanjutan diarahkan pada pendampingan koperasi, penguatan jejaring pasar, serta peningkatan infrastruktur digital desa.

Widya Aulia Siregar; Riyan Pradesyah

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Nabila Zalzabila

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

Zaid Taqiyyuddin; Badruddin Nasir

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bontang Kuala, a coastal village in Bontang City, possesses abundant marine resources, particularly bawis fish (Siganus canaliculatus). However, this potential has not been fully optimized to strengthen the local economy. This study aims to examine strategies for strengthening the local economy through the management of bawis fish products using the 4P marketing mix (product, price, place, and promotion). This research employs a qualitative descriptive approach with data collection methods including observation, in-depth interviews with business owners and visitors, and field documentation. The findings indicate that business actors in Bontang Kuala have developed various processed bawis fish products, such as gammi bawis and dried bawis fish, marketed with pricing strategies adjusted to purchasing power. Most businesses are strategically located along the culinary tourism route, although accessibility challenges persist. Promotion strategies remain simple and limited to social media and local community support. Key supporting factors include raw material availability, high market demand, and community institutional support, while constraints include infrastructure limitations, suboptimal promotion, and raw material fluctuations. Overall, the management of bawis fish products has positively impacted community income and strengthened local economic identity. Recommendations include strengthening business infrastructure, enhancing digital promotion capacity, developing community-based business institutions, and expanding strategic partnerships among local actors.

Divani Akbar; Alifiana, Alifiana; Febrianti Dian Kusuma Wardani; Lutfia Hapsari; Shahibah Yuliani

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.

Cik Marhayani; Rita Deseria; Suratmi Suratmi; Parhastama Parhastama; Serli Marcelina +6 more

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Limited digital literacy remains a challenge for micro, small, and medium enterprises (MSMEs) in utilizing social media as a marketing tool. MSMEs TSB LURE in Bangka Kota Village, South Bangka Regency, face problems in expanding their market reach because their marketing strategies are still conventional. This community service activity aims to improve the digital marketing capacity of MSMEs through the use of the TikTok platform. The method used is Participatory Action Research (PAR), which actively involves partners in every stage of the activity, from problem identification, digital literacy training, content production assistance, to the implementation of TikTok Shop with the yellow basket feature. The results of the activity showed significant improvements, namely an increase in followers from 15 to 245, an increase in promotional content from 0 to 12, audience interaction reaching more than 350, and 65 clicks on the yellow basket. These achievements not only increased product visibility but also fostered social change in the form of the emergence of creative youth groups, local leaders from SME actors, and new awareness about the use of digital technology in supporting the local creative economy.