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Gulo, Niat Sevin Arni Putri; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, followed by a qualitative phase (n=15) using thematic analysis. Results indicate that financial literacy (β=0.312; p<0.01) and financial attitude (β=0.387; p<0.01) have significant positive effects, while economic pressure has a negative effect (β=-0.256; p<0.01) on financial management behavior. The model explains 52.4% of the variance in financial management behavior. Financial management behavior significantly mediates the relationship between financial literacy and financial resilience. The qualitative phase identified five adaptive strategies: strict budgeting, income diversification, strategic saving, social network utilization, and financial technology adoption. This study contributes to the literature by exploring an understudied population and integrating the economic pressure perspective into financial behavior models.

Nabila Amalia Nurrohmah; Agus Supriatna

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

Rizqi Kartika Wardani; Rian Adi Pamungkas; Intan Silviana Mustikawati

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

Digitalization in the healthcare sector is a strategic step to enhance efficiency, accuracy, and service quality. One of the key innovations gaining significant attention is the use of Electronic Medical Records (EMR). Purpose: This study aims to analyze nurse competence, social influence, and usability on actual use electronic medical record with perceived ease of use as intervening variable at Satya Negara Hospital. Methods: The research method used a quantitative approach with a cross-sectional design, involving 108 nurses as respondents selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Findings: The results indicate that nurse competence, social influence, and usability significantly affect the actual use of EMR. Additionally, perceived ease of use mediates these relationships, enhancing the adoption and utilization of EMR systems. Implications: The managerial implications of this study include the need to enhance nurse competency training, strengthen social support in the workplace, and improve the usability of the Electronic Medical Records (EMR) system to encourage more optimal use. This study also contributes to the development of literature on health information technology implementation by integrating human, social, and technical factors into the analytical model.

Silvana Septi Libriyanti; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Vision+ pay television. This study uses a descriptive qualitative approach to gain an in-depth understanding of Public Relations practices at MNC Channels. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of Public Relations is not yet fully optimized, especially in the strategic decision-making process. Public Relations functions more as a technical implementer of communication rather than as a management advisor. This condition has an impact on the less than optimal efforts to strengthen the Vision+ brand image. Therefore, it is necessary to strengthen the role of Public Relations as an expert prescriber, communication facilitator, problem-solving facilitator, and communication technician to support the company's communication strategy and improve brand image. In addition, this study also found that internal coordination, utilization of digital media, and consistency of communication messages are important factors in building positive public perception. The lack of integration between the Public Relations function and strategic management causes the messages delivered to be not fully aligned with brand positioning

Achmad IrsyadulIbad

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the Islamic character and morals of adolescents through religious development activities based on active community participation. This program is implemented using an Asset-Based Community Development (ABCD) approach that emphasizes the utilization of local assets and potential, such as support from religious leaders, mosque facilities, and youth enthusiasm. The implementation method includes observation, participatory planning, implementation of development activities such as prayers, religious sermons, and worship habits, as well as joint evaluation. The results of the activities show an increase in adolescent participation in religious activities, changes in behavior towards a more positive direction, and increased spiritual and social awareness. In addition, this activity has an impact on strengthening community solidarity and creating a more religious and harmonious environment. Thus, the ABCD approach is effective in optimizing local potential to support the development of Islamic character in adolescents in a sustainable manner.

Evi Sri Niat Zalukhu; Rohmaniati Padang; Harapan Laia; Putri Mariana Siregar; Adiwima Zebua

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this study is to analyze and evaluate the effectiveness of digital marketing strategies implemented by Micro, Small, and Medium Enterprises (MSMEs), particularly those engaged in the culinary sector, within the Pasar Raya MMTC (Medan Metropolitan Trade Center) area in facing digital era competition. The research method employed is descriptive qualitative with a case study approach. Data collection involved in-depth interviews with MSME owners, observation of digital promotional activities (Social Media and Marketplaces), and content analysis. The results indicate that the most effective and commonly used digital strategies include: (1) Marketplace Optimization (focusing on discount and flash sale features), (2) Social Media Marketing Utilization (Instagram and TikTok for visual/video content), and (3) Collaboration with Local Micro-Influencers or food vloggers. The effectiveness of these strategies is measured by the increase in sales volume (an average of 20-30% after digital adoption) and improved brand visibility. The main obstacles encountered by MMTC MSMEs are the lack of consistency in content creation, limited funds for paid advertising, and insufficient understanding of digital data analytics. This study concludes that digital adaptation is essential, but it must be supported by improving digital literacy and providing targeted assistance focused on analyzing the return on investment (ROI) of digital marketing activities for sustainable growth.

Ginanjar Suendro

Journal of Economic Empowerment and Community Service 2026 STIE Cendekia Karya Utama

This study aims to analyze and design a marketing strategy training program to improve the performance of marketing personnel at Titan (Home) WiFi as an internet service provider. In the increasingly competitive digital era, effective marketing strategies are essential to enhance customer acquisition, retention, and overall business performance. This training focuses on strengthening marketing competencies, including market analysis, digital marketing utilization, customer relationship management, and communication skills.The method used in this study is a descriptive qualitative approach involving 21 marketing personnel as participants. Data were collected through observation, semi-structured interviews, questionnaires, and documentation. The evaluation of the training program was conducted by comparing participants’ understanding before and after the training, supported by questionnaire scores and interview results.The results indicate that 83% of participants showed improved understanding of target market analysis and digital marketing strategies, while 78% demonstrated better communication and customer relationship management skills. In addition, there was a 20% increase in promotional effectiveness and a 15% improvement in customer satisfaction based on internal performance data. These findings suggest that the implementation of structured marketing strategy training can significantly enhance marketers’ competencies, optimize promotional activities, and improve service quality. Therefore, continuous and adaptive training programs are recommended to ensure sustainable marketing performance improvement in the dynamic telecommunications industry

Yudho Purnomo

Journal of Economic Empowerment and Community Service 2026 STIE Cendekia Karya Utama

This community service program aimed to improve students digital marketing competencies through training on the use of Google Trends at SMKN 1 Bawen. This program aims to address the limited ability of students to utilize data-based tools for market analysis, and was attended by 90 students. A participatory training approach was implemented, consisting of interactive lectures, demonstrations, hands-on practice, and evaluation activities. The results, based on observational assessments and participant feedback, indicate improvements in students’ digital skills, particularly in trend analysis, data interpretation, and the application of insights to academic projects. Most participants demonstrated increased engagement during training sessions and reported higher confidence in using data analysis tools. In addition, students showed emerging abilities to connect trend data with market opportunities and develop project ideas accordingly. Overall, the program contributed to enhancing students’ data literacy and promoting more effective use of digital tools in learning. These findings suggest that practice-based training can support the development of data-driven competencies in vocational education.

Ferry Samuel Maringan Siregar; Windhu Nugroho; Henny Magdalena; Agus Winarno; Rety Winonazada

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Low-rank coal generally has a high moisture content, which results in a low calorific value and suboptimal quality for utilization as an energy source. One method that can be applied to improve coal quality is the Upgrading Brown Coal (UBC) process, which functions to reduce moisture content and increase fixed carbon value. This study aims to analyze the effect of heating time and the ratio of used oil composition on improving coal quality based on proximate parameters. The research method includes collecting coal samples from four locations in Samarinda and its surrounding areas, namely SMAN 1 Samarinda, Bhineka Street, Palaran Stadium, and Tani Bakti Village. The samples were analyzed using proximate analysis, including inherent moisture (IM), ash content (AC), volatile matter (VM), and fixed carbon (FC), both before and after the UBC process. The upgrading process was carried out with variations in heating time and used oil composition as a coating medium to enhance coal stability and prevent moisture reabsorption. The final results of the upgrading process showed the best values of inherent moisture at 13.64%, ash content at 4.66%, volatile matter at 55.06%, and fixed carbon at 44.94%. The results indicate that the UBC process is capable of reducing inherent moisture and increasing fixed carbon, thereby improving coal quality. Variations in heating time and used oil composition have a significant effect on changes in proximate parameters. Longer heating time and an appropriate ratio of used oil composition result in a more optimal improvement in coal quality.

Arista, Yuvita; Masyitah, Masyitah; Al Farizie, Adam; Kassang, Adinda Anastasya; Aldona Sabria Wahyudi +5 more

Jurnal Inovasi dan Pengabdian Kaa Mieera (JIPKAM) 2026 Politeknik Negeri Fakfak

Nutritional problems among children under five, particularly stunting, remain a significant public health challenge associated with inadequate nutrient intake and unfavorable eating behaviors such as picky eating, poor appetite, and feeding difficulties. These conditions may lead to imbalanced macronutrient and micronutrient intake, which adversely affects child growth and development. This Community Service Program (PkM) aimed to improve parental knowledge and skills in fulfilling child nutritional requirements through education and training on innovative food processing based on local ingredients, namely mandu formulated with anchovy (Stolephorus spp.) and yardlong bean (Vigna unguiculata subsp. sesquipedalis). The methods included educational sessions, hands-on training, mentoring, and evaluation using a structured questionnaire. The evaluation involved 18 participants, where 83.3% achieved an excellent category and 16.7% a good category.The practice-based educational approach combined with the utilization of locally available nutrient-dense ingredients was effective in enhancing community capacity and shows potential as a preventive strategy to reduce the risk of stunting at the household level.

Achmad IrsyadulIbad

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the Islamic character and morals of adolescents through religious development activities based on active community participation. This program is implemented using an Asset-Based Community Development (ABCD) approach that emphasizes the utilization of local assets and potential, such as support from religious leaders, mosque facilities, and youth enthusiasm. The implementation method includes observation, participatory planning, implementation of development activities such as prayers, religious sermons, and worship habits, as well as joint evaluation. The results of the activities show an increase in adolescent participation in religious activities, changes in behavior towards a more positive direction, and increased spiritual and social awareness. In addition, this activity has an impact on strengthening community solidarity and creating a more religious and harmonious environment. Thus, the ABCD approach is effective in optimizing local potential to support the development of Islamic character in adolescents in a sustainable manner.

Elfin Warnius Waruwu; Alex Mareku

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Christian Religious Education (PAK) learning is undergoing significant changes in the Digital 5.0 era with the utilization of technology as the main support. This study explores the challenges in Christian learning and explores technological solutions that can improve student engagement and material comprehension. Through the literature study, the main challenges identified include the limitations of traditional learning resources and the lack of attractiveness of the materials. Solutions are proposed by integrating E-Learning, Virtual Reality, Augmented Reality, and mobile applications in the curriculum. Teacher training and support from the community and church are key in implementing this approach. Continuous evaluation and problem solving are the focus to ensure success and sustainability. The results show that technology contributes significantly to creating an interactive and relevant learning environment, building a solid foundation for increased student engagement and understanding of Christian teachings. By stepping with technology, this article presents a foundation for enhancing Christian Religious Education learning amidst the dynamics of the digital world

Pratiwi Fadia Sholihah

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service activity aims to instill religious values in the students at TPQ Miftakhul Huda by establishing the habit of praying before and after wudu, as an effort to transform worship practices from mere physical routines into profound spiritual experiences. Using the Asset-Based Community Development (ABCD) approach, this program is carried out through five main stages: discovery, dream, design, define, and do. The results of the activity indicate that through intensive demonstration and practical guidance, the students experienced significant improvement in discipline, awareness of maintaining purity, and moral responsibility as manifestations of Muslim character from an early age. Integrating prayer into the wudu practice has proven effective as an educational tool in building the foundation of faith from an early age, or the “golden age.” The synergy between the student team, educators, and the utilization of institutional facilities proved effective in establishing operational standards for character education that comprehensively integrate physical, mental, and theological aspects. Thus, the practice of wudu prayer serves as a strategic educational tool in strengthening children’s foundational faith during the golden age amidst the challenges of shifting global values.

Mohamad Sodikin; Fadjar Setiyo Anggraeni; Endang Sarwiningsih Setyawulan; Windi Novia Ratri Wardhani; Ratih Pratiwi +3 more

Journal of Economic Empowerment and Community Service 2026 STIE Cendekia Karya Utama

This community service program aimed to improve household welfare, nutritional literacy, and stunting prevention awareness through halal seafood processing training for housewives in North Semarang District, Semarang City, Indonesia. The program involved 42 participants and was implemented using a participatory approach combined with experiential learning methods, integrating theoretical sessions, practical food processing training, nutrition counseling, and basic entrepreneurial education. Program effectiveness was evaluated through participant observation and post-activity semi-structured interviews. Success indicators were determined based on participant responses, with the target that at least 80% of participants reported increased knowledge and understanding of balanced nutrition, seafood utilization, and halal-thayyib food processing principles. Findings indicated that more than 80% of participants acknowledged improved understanding of B2SA nutrition concepts, seafood-based food processing techniques, and opportunities for small-scale household entrepreneurship. Participants also demonstrated high engagement during practical sessions and expressed interest in developing value-added seafood microenterprises. This program contributes an integrated community empowerment model combining nutrition education, women’s economic empowerment, Islamic dietary values, and local resource utilization, which may serve as a replicable strategy for urban communities facing nutritional and economic vulnerabilities

Karina Adelia; Rikwan Efendi Salam Manik

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

Rif’atul Khusnia; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of brand equity in enhancing the competitiveness of batik sandal products at “Dinara Wooden Heel.” The research adopts a qualitative approach using a case study method to gain an in-depth understanding of how the elements of brand equity namely brand awareness, perceived quality, brand association, and brand loyalty are developed and utilized by the business actors. Data were collected through in-depth interviews with the business owner and consumers, direct observation, and documentation. The data analysis technique was conducted descriptively through the stages of data reduction, data display, and conclusion drawing. The findings indicate that brand equity plays a significant role in improving the competitiveness of Dinara Wooden Heel. The dimensions of perceived quality and brand association serve as the primary strengths in creating competitive advantage through consistent product quality and culture-based differentiation. Meanwhile, brand awareness declined due to distribution limitations during the pandemic, but has gradually recovered through the utilization of social media. On the other hand, brand loyalty has been established through repeat purchases, although its management remains relatively informal. Overall, the four dimensions of brand equity are integrated in enhancing competitiveness through brand visibility, product differentiation, consumer trust, and customer loyalty.

Ika Parma Dewi; Siti Nur Fajriahni; Sulthan Trianda Arisco; Deha Mutrisa Ervita; Najla Afifah Aprilia +3 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Nagari Pandam Gadang is a village in Gunuang Omeh District, Lima Puluh Kota Regency, West Sumatra Province, with an area of 64.00 km² and a population of approximately 5,058. This article aims to present a comprehensive profile of the village, covering aspects of geography, history, public facilities, tourism potential, and the economic conditions of the community. The data in this article is compiled based on the Administrative Map created by KKN students from Padang State University in 2026, supported by field observations and related literature sources. Geographically, this village has a potential natural landscape for the development of the agricultural and tourism sectors. From a historical perspective, Nagari Pandam Gadang is known as the birthplace of national hero Ibrahim Datuk Tan Malaka. In addition, this village has natural tourism potential such as the Many Fish Tourism and the Lotus Cave, which have not been optimally managed. The community's economic condition is still dominated by the traditional agricultural sector. Therefore, an integrated development strategy is needed to improve community welfare through the sustainable utilization of local potential based on local wisdom.

Andika, Aditya

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to examine the integration of Generative AI in higher education through the perspective of the SAMR framework, which consists of Substitution, Augmentation, Modification, and Redefinition. The study used a narrative literature review method by analyzing 30 relevant academic publications published between 2023 and 2025. The findings reveal that the implementation of GenAI in higher education is still predominantly situated at the substitution and augmentation levels, with primary functions focused on improving efficiency, automation, and academic assistance. In contrast, transformative applications categorized under modification and redefinition remain relatively limited and are still in the early stages of development. This study concludes that although Generative AI possesses substantial potential to transform higher education practices, its current implementation has not yet reached an optimal transformative stage. Therefore, future educational practices should emphasize the development of more transformative implementation strategies that move beyond efficiency-oriented utilization toward fostering pedagogical innovation and meaningful learning transformation.

Nisa Mukti Rahayu; Lidya Imas Ayu; Marjam Desma Rahadhini

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The dynamics of the global coffee industry during the 2024–2026 period were characterized by significant fluctuations that placed Starbucks in a vulnerable position due to multidimensional reputation crises, ranging from geopolitical sentiments to industrial relations tensions. This study aims to analyze the effectiveness of Public Relations (PR) management strategies and integrated media models in restoring brand equity post-crisis. The research method applied is descriptive qualitative with a conceptual analysis approach, relying on digital literature studies and the collection of secondary data from international reputation research firm reports and credible mass media documentation. The research results indicate that the drastic decline in the Brand Strength Index was successfully mitigated through a strategic narrative transition from service efficiency toward the reinforcement of the original "The Third Place" identity. The utilization of data-driven Owned Media channels through loyalty applications proved to be the most crucial instrument in maintaining consumer retention amidst the global boycott. The research conclusion emphasizes that brand resilience in the era of digital volatility depends not only on rhetoric but on the synchronization between adaptive leadership, operational transparency, and the integration of an agile PESO communication model. This study provides a theoretical contribution regarding the importance of managing "reputation capital" through consistent sustainability commitments to maintain a balance between profitability and corporate communication ethics in an increasingly polarized global market

Firdaus, Lailul Fuadah

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.