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Ridho Halomoan Simanjuntak; Claudia Amanda Purba; Muhammad Ammar Ghifari

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Online gambling has become an important phenomenon in today's society, influencing various aspects of social and cultural life. This research aims to explore the impact of online gambling on the formation of global identity and the changes occurring within modern society. Using a descriptive qualitative method, data were collected through interviews with five students in Tanjung Pinang. The findings indicate that online gambling not only alters the way people interact but also leads to shifts in social values, evident in the rise of consumerist and individualistic culture. While there are negative effects, such as addiction and a decline in the quality of social relationships, online gambling also presents opportunities in the digital economy. This study recommends the need for better regulation and educational programs to raise public awareness about the risks associated with online gambling, as well as to leverage its potential benefits. Thus, this research is expected to provide a deeper understanding of the role of online gambling in shaping global identity and the dynamics of modern society.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Sapitri, Junita Indah; Noor Tajuddin; Saraswati Exist

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

Firmansyah Gemilang

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

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Novita Wulandari

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public facilities play an important role in supporting community activities, especially in sports and social interaction. However, inadequate maintenance can reduce their functionality and user comfort. This study aims to improve the function of public facilities through the revitalization of a badminton court area at the Technical Implementation Unit for Road and Bridge Management in Surabaya, making it more feasible, safe, and comfortable for use. The study employs a quantitative descriptive approach combined with Participatory Action Research (PAR), with data collected through direct observation of facility conditions before and after revitalization. The results show a significant improvement in the quality of infrastructure, both in physical condition and environmental comfort. The revitalized court supports better sports activities and increases user participation. These findings indicate that revitalization not only enhances facility quality but also promotes greater utilization, improved social interaction, and a more productive environment, demonstrating its effectiveness in optimizing public facility functions.

Glory Gracia Christadella; Mursalim Mursalim; Dwi Pamungkas

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aimed to determine the relationship between parental involvement and mathematics learning achievement of fourth-grade students at SD Inpres 18 Sorong Regency. The research employed a quantitative approach with a correlational design. The research subjects consisted of all fourth-grade students from classes IV A and IV B, totaling 66 students. Data on parental involvement were collected using a questionnaire, while students’ mathematics achievement data were obtained from documentation of end-of-semester promotion examination scores. Data analysis was conducted using descriptive and inferential statistics. The prerequisite tests included the Kolmogorov–Smirnov normality test with a Monte Carlo approach and a linearity test. Hypothesis testing was carried out using Pearson Product Moment correlation with the assistance of SPSS software. The results showed a positive and significant relationship between parental involvement and students’ mathematics achievement, with a correlation coefficient of r = 0.637 and a significance value of p = 0.000 (p < 0.05). This correlation is categorized as strong. The findings indicate that higher levels of parental involvement in guiding, supervising, and providing emotional support are associated with higher mathematics learning achievement among students. Therefore, parental involvement plays an important role in supporting the mathematics learning success of elementary school students.

Muhammad Ridho Jasin; Madania Madania; Teti Sutriyati Tuloli

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

Evi Junaidy Naitboho; Aelsthri Ndandara; Jacklin Stefany Manafe; Hotlif A. Nope

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

This research is motivated by the reality of ethnic and cultural diversity in congregation life which reflects the dynamics of a multicultural society, where differences in cultural identity have the potential to cause social friction if not managed wisely. This research uses a descriptive qualitative approach with normative studies, with data collection techniques through interviews, observations, and documentation of informants consisting of pastors, congregation councils, and presbyters. The theory used is Ralph Linton's role theory which explains how individuals carry out social functions according to their status in society. The results of the study indicate that the life of the GMIT Sion Oepura congregation is characterized by multicultural dynamics as seen from the diversity of ethnicities such as Timor, Rote, Sabu, Flores, and Alor which not only enriches church life through cultural expressions in worship and church activities, but also gives rise to symbolic friction between ethnic groups, such as the tendency for the dominance of certain cultural symbols and the emergence of group ego attitudes in several worship activities, for example in the celebration of Language and Culture Month. In this situation, religious leaders play a role as leaders who embrace diversity, mediators in managing potential conflicts, and social and moral role models for the congregation through sermons, pastoral guidance, and various service activities that involve the entire congregation without differentiating cultural backgrounds. Despite the existence of cultural differences and the tendency for certain symbolic dominance, religious leaders are able to manage this diversity normatively so that it does not develop into open conflict. This study concludes that the role of religious leaders is very important in strengthening social solidarity and maintaining harmony in multicultural congregations.

Nur Khalimah; Sri Hastari; Vita Fibriyani; Nurul Akramiah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Ni Komang Githa Chandra Dew; Komang Febrinayanti Dantes; Ni Ketut Sari Adnyani

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

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

Flora Amalia Putri A.N.I; Hamidah Alsyach; Maria Meutia; Enny Diah Astuti

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of the TikTok application on changes in the lifestyles of teenage girls in the digital age. TikTok, as one of the most popular social media platforms among the younger generation, plays an important role in shaping the way they think, behave, and interact socially. This study uses a qualitative descriptive approach to describe the challenges faced in maintaining a positive lifestyle, as well as efforts to minimize its negative impacts. The results of the study show that TikTok has a dual impact: positively, this platform facilitates self-expression, creativity, and the development of interests; however, negatively, excessive use can trigger consumptive behavior, decreased self-confidence, and deviations from social and cultural values. Factors such as beauty trends, imitation of foreign cultures, and social pressure in the virtual world also influence the lifestyles of adolescent girls. To reduce these negative impacts, it is necessary to improve digital literacy, parental supervision, and education on social media ethics in schools. With a wise approach, TikTok can be used as a positive tool in building the character, creativity, and self-confidence of adolescent girls in the digital age.

Yosafath Laksana; Lorina Siregar Sudjiman

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

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Suci Hatika; Rachma Mardana; Fela Syakirania; Viero Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communicative rationality, and the colonization of the lifeworld. This research uses a literature study method with a qualitative descriptive approach through the collection and analysis of relevant scientific articles. Data validity was strengthened through inclusion and exclusion criteria as well as source triangulation. The findings indicate that social media use among children has an ambivalent impact. Positive effects can emerge when there is strong parental supervision, while weak supervision increases the risk of exposure to harmful content, psychological problems, and reduced quality of social interaction. Restricting social media use through time regulation, content control, and digital education is considered important for protecting children’s development. From Habermas’s perspective, children are vulnerable in the digital public sphere because of their limited communicative rationality. Therefore, restrictions are viewed as efforts to protect children’s values and rationality from distortion by the digital media system.

Wilda Shilviyah Andiyanti; Fairuz Meita Aurelia

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee engagement is critical to organizational performance, employee well-being, and long-term sustainability. In hybrid work contexts, generational differences have become increasingly evident, particularly between Generation Y and Generation Z employees. Generation Y tends to emphasize work–life balance, career development, and meaningful collaboration, while Generation Z prioritizes flexibility, job security, digital integration, and the use of technology in the workplace. This study adopts a systematic literature review (SLR) approach by synthesizing findings from various peer-reviewed studies related to employee engagement and hybrid work practices across generations. The review focuses on identifying key factors that influence employee engagement in modern work environments. The results indicate that hybrid work can significantly enhance employee engagement when organizations provide flexibility, autonomy, adequate technological support, professional development opportunities, and fair reward systems. In addition, supportive organizational culture and effective leadership are important in maintaining employee motivation and commitment. However, differences in generational expectations require organizations to implement adaptive managerial strategies, including flexible work policies, personalized communication approaches, and inclusive leadership practices to strengthen employee engagement across different generations in hybrid work settings.

Azizatun Nisa; Nadiyatul Kholifah; Nirmala Sari; Mualimin Mualimin

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

Management psychology is an important approach in managing educational organizations, as it emphasizes understanding individual behavior, motivation, and patterns of interaction within an institution. In practice, educational management requires not only managerial skills but also insight into psychological factors that influence teachers’ performance, the learning process, and overall organizational dynamics. Therefore, studying management psychology is relevant to examine how these concepts are applied in educational settings. This study aims to explore the development of research on management psychology in the field of education and to identify its role and contribution to improving the effectiveness of educational organizations. The research questions addressed in this study are: (1) how has management psychology been developed in educational research, and (2) how does it contribute to enhancing the effectiveness of organizational management in education? This research employs a qualitative literature review method. The literature search was conducted using the Google Scholar database with the assistance of the Publish or Perish application, using the keyword “management psychology.” From the initial 30 articles identified, a screening and selection process was carried out, resulting in 5 articles that were analyzed in depth. The findings reveal three main themes in the literature: classroom and learning management, leadership in educational organizations, and the development of work environment and human resource performance. These results indicate that management psychology plays a significant role in improving the effectiveness of educational institutions. Therefore, future research is recommended to examine the empirical application of management psychology across various educational organizational contexts in order to gain a more comprehensive understanding.

Tanti Nur Apriani; Kokom Komariah; Efi Fadillah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

Marsya Nadifa; Sri Nurhayati Selian

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to know the decision-making strategies in individuals with pragmatic personality. The approach used was qualitative with a case study method. The subjects of the study consisted of three individuals who were selected using purposive sampling techniques based on pragmatic personality characteristics, i.e. oriented to results, efficiency, and practical considerations in decision making. Data were collected through semi-structured interviews and observations, then analyzed using thematic analysis. The results of the study showed that all three respondents had relatively similar decision-making patterns, namely starting with understanding the problem, followed by identification and evaluation of multiple alternatives, as well as considering the advantages and disadvantages of each option. In determining the final decision, pragmatic individuals tend to choose solutions that are realistic, simple, effective, and have the lowest risk yet provide the optimal benefit. Additionally, in the face of important decisions, respondents showed a cautious attitude by calming themselves, not rushing, as well as partially considering the opinions of others as additional evaluation material. Overall, the findings of this study suggest that pragmatic personality plays a role in forming logical, adaptive, and real outcome-oriented decision-making strategies in daily life.

Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

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

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.