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Masita Masita; Basri Basri; Reski Idrus; Tajuddin Tajuddin

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

Sri Ayadilah Akhdzulhijah; Anti Wulan Agustini

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

Yufa Yudhi Tehresia Imbiri; Karmanis Karmanis; Tri-Lestari-Hadiati

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Muhammad Alfarisy; Riri Maria Fatriani; Uswatun Asiah; Michael Lega

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

The problem of illegal temporary shelters (TPS) is one of the serious environmental issues in Jambi City. Danau Sipin District is the district with the highest number of illegal TPS in Jambi City, namely 13 points. This study aims to determine the performance of the Environmental Management, Supervision and Enforcement Division (P3HL) the Jambi City Environmental Service the productivity aspect of the problem of illegal TPS in Danau Sipin District using the theory of public organization performance by Agus Dwiyanto (2006) with primary focus on productivity indicators. This can be seen from the utilization of various inputs such as human resources consisting of 3 field officers, operational facilities in the form of 1 patrol car, Standard Operating Procedures (SOP) for supervision, as well as clear and easy public reporting mechanisms to produce various outputs in the form of field supervision activities, enforcement of regulations, education and socialization to the public, and follow-up public reports. Although these various activities have been carried out, the limited number of field officers and operational facilities has resulted in the intensity of supervision in the field not being able to be carried out optimally. The conclusion of this study shows that the performance the Environmental Arrangement, Supervision and Law Enforcement Division of the Jambi City Environmental Service in terms of productivity has been running well, but still requires improvement, especially in the addition of human resources and operational facilities so that supervision and enforcement of regulations against illegal TPS can be carried out more optimally.

Damayanti, Komang Devi; Adnyayanti, Ni Luh Putu Era; Mahayanti, Ni Wayan Surya

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This systematic literature review analyzes previous studies on impact of educational technology on students’ behavioural engagement in English language learning. The integration of educational technology in English classroom has increased significantly in order to address students’ low participation, limited attention, and passive learning behaviour. Various digital tools such as digital storybooks, digital storytelling, multimedia learning platforms, and interactive online applications have been implemented to promote students’ active participation. This review followed the prefered Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a systematic and transparent review process. Relevant journal articles published between 2020 until 2025 were identified through Google Scholar, ResearchGate, and Publish or Perish. A total of 15 articles met the conclusion criteria and were analysed in this study. The findings indicate that educational technology positively influences students’ behavioural engagement, which is reflected in increased participation, attention, interaction, and task completion in English leraning contexts.The review higlights that the appropriate intergration of educational technology can support more interactive and learner-centred English language learning environments.

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Endang Triyani Kusuma Widyawati; Duta Liana; Kemala Rita Wahidi

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

La Ode Liaumin Azim

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Acute Respiratory Infections (ARI) remain one of the public health problems that contribute significantly to high morbidity rates, especially among vulnerable groups. Community health centers, as primary health care facilities, play an important role in recording, reporting, and monitoring cases through surveillance systems. This study aims to determine the description of ARI cases and evaluate the implementation of the ARI surveillance system at the Perumnas Community Health Center from August to October 2025. This study uses a descriptive evaluative approach. The surveillance system evaluation is based on the 5M components, namely man, money, material, method, and machine. Data were obtained through a review of surveillance documents and observation of the implementation of the ARI case recording and reporting system at the health center. The results of the study indicate that ARI is still one of the most common diseases found in the Perumnas Community Health Center's working area. The implementation of ARI surveillance is generally running well, but there are still several obstacles in terms of human resources, supporting facilities, data completeness, and optimization of reporting methods. These conditions affect the quality of the epidemiological information produced. Therefore, it is necessary to strengthen the surveillance system by increasing the capacity of officers, providing supporting facilities, and improving recording and reporting mechanisms so that the implementation of ARI surveillance is more effective and supports disease control efforts.

Sutrisno, Sutrisno; Winny, Purbaratri

Journal of Information Technology and Computer Science 2026 International Forum of Researchers and Lecturers

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

Meutia Nanda; Hilwa Irvi Adzkia; Ira Sulastri Pasaribu; Qory Adinda Siregar; Siti Adelia Arsita +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

An earthquake occurs when energy is suddenly released within the earth’s layers, potentially causing loss of life and environmental damage. One factor contributing to the high impact of earthquakes is the lack of student understanding and inadequate education on disaster preparedness. This study aimed to assess earthquake disaster management education at the Nur Adia Junior High School Education Foundation, Tanjung Selamat, Deli Serdang. A quantitative pre-experimental design with a one-group pretest and posttest was applied, involving 63 eighth-grade students. Data were collected through questionnaires to measure students’ knowledge before and after the educational intervention on earthquake disaster management. The results indicated that before the education, 69.8% of students rarely received information about earthquake causes, 61.9% had never participated in school earthquake evacuation simulations, and 55.5% had never practiced evacuation drills. After the educational intervention, knowledge improved, with 66.6% of students reporting that the program significantly increased their understanding of earthquakes. Statistical analysis showed a significant difference between pretest and posttest scores (Sig. 2-tailed = 0.000 < 0.05), confirming the effectiveness of the intervention. The study concluded that education on earthquake disaster management can enhance students’ knowledge and preparedness. It is recommended that schools implement regular educational programs and disaster simulation exercises to cultivate students’ readiness and promote a culture of disaster preparedness within the school environment.

Nurhasana Nurhasana; Lalu Amirudin; Risa Susanti; M. Zidny Nafi' Hasbi

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the influence of career factors and economic independence on the phenomenon of late marriage in early adult women (aged 25-35 years) in Indonesia, especially in urban areas of North Sumatra such as Medan. Adopting a mixed-methods design, the study involved a quantitative survey of 250 career female respondents (with age criteria above 25 years old, unmarried, and a minimum income of the city UMR) using the Likert scale to measure career priorities as well as the financial independence index, complemented by logistic regression analysis to test causal relationships. Semi-structural interviews with 20 key informants uncovered an in-depth narrative about the trade-offs between professional ambitions (such as job promotion and income stability) and traditional marriage expectations. Key findings show that women with a bachelor's degree and above and an income of 1.5 times UMR tend to postpone marriage until the average age of 31.4 years, driven by the desire to achieve economic independence (regression coefficient β=0.42, p<0.01) as well as the flexibility of living without partner dependence. However, moderator factors such as Batak or Malay cultural pressures in Medan create internal conflicts, with 68% of respondents reporting social stress from family. Theoretically, the results support role conflict theory in modern family dynamics, while implications include recommendations for work-life balance-based pre-marital counseling programs and corporate policies to support high-quality marriages. This research contributes to the Indonesian family relations literature by highlighting the paradigm shift from patriarchal norms towards gender equality.

Farhana Khoirunnisa’ Hidayah; Muhammad Farid Ma'ruf; Galih Wahyu Pradana; Melda Fadiyah Hidayat

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public accountability is a key principle in the implementation of good governance, particularly in fulfilling the responsibilities of local governments. One instrument of this accountability is the Regional Government Administration Report (Laporan Penyelenggaraan Pemerintahan Daerah / LPPD), which is prepared annually by regional heads and submitted to the central government. This study aims to analyze public accountability in the preparation of the LPPD in Ponorogo Regency. The research employs a descriptive qualitative approach using interviews, observations, and documentation for data collection. Informants include the LPPD preparation team at the Regional Secretariat of Ponorogo Regency and Regional Apparatus Organizations (OPD) involved in providing data. The analysis uses accountability indicators including responsiveness, debate forums, coordination, autonomy, clarity of performance evaluation standards, negotiation, accountability campaigns, evaluation and feedback, and participation and responsiveness to environmental changes. The results indicate that the preparation of the LPPD in Ponorogo Regency has followed administrative procedures and is supported by the involvement of regional agencies and a digital-based reporting system. However, its implementation remains less than optimal, particularly in terms of responsiveness of regional agencies, cross-sector coordination, public accountability campaigns, and mechanisms for public participation.

Rahmania Amanda Asri; Wizi Wulandari; Evi Afrina Susanti; Rizqi Putra Pelani; Novita Efendi

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Community Service Program (Kuliah Kerja Nyata/KKN) is a community engagement program organized by Universitas Negeri Padang as an implementation of the Tri Dharma of Higher Education. This program was conducted in Nagari Sikucur, V Koto Kampung Dalam District, Padang Pariaman Regency, West Sumatra Province, from January 9 to February 9, 2026. The program aimed to empower the local community through a participatory approach based on the identification of local needs and potentials. The methods applied consisted of several stages, including observation, planning, implementation, evaluation, and reporting, while actively involving community members in every activity. The implemented programs covered several areas, such as education and religious development, social and psychosocial activities, as well as economic empowerment and strengthening of village physical facilities. The results of the activities indicated an increase in community participation, the strengthening of religious values and social solidarity, and support for the development of local economic potential. Despite several challenges, including limited implementation time and adjustments to program targets, the collaborative approach proved effective in encouraging community engagement. Therefore, the KKN program of Universitas Negeri Padang in Nagari Sikucur contributed positively to strengthening the social, religious, and economic capacities of the local community.

Tuti Sahara; Salbiah Salbiah; Mini Harianti

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Hydrometeorological disasters increase the risk of infectious diseases due to environmental changes, damaged sanitation systems, and limited access to health services. These conditions highlight the need to strengthen community-based early detection systems as part of an early warning strategy. This community service activity aims to enhance the capacity of community health volunteers in the early detection and reporting of infectious diseases through the digitalization of a simple surveillance system. The program was implemented in disaster-affected areas, involving community health volunteers as key partners. The methods included health education on post-disaster infectious diseases, technical training on the use of surveillance instruments, and assistance in implementing health surveillance forms in accordance with guidelines from the Ministry of Health of the Republic Indonesia. The results showed a significant improvement in the knowledge of participants, with ≥80% of volunteers passing the post-test evaluation. In addition, participants demonstrated improved skills in recording, identifying symptoms, and systematically reporting infectious disease cases. The digitalization of surveillance forms facilitated real-time data collection and reporting, enabling faster responses to potential outbreaks. This program contributes to strengthening community-based early warning systems and enhancing the role of community health volunteers as the frontline in post-disaster infectious disease control. The implementation of this initiative is expected to support rapid interventions by health service facilities, improve cross-sector coordination, and serve as a replicable model for strengthening community surveillance systems in other disaster-prone areas.

Shela Sasmitha; Susi Sarumpaet

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

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Helga Tsania Rahma Putri; Meca Chelsillia Ayunindar Putri; Herlina Novita Sari; Siti Anisa Priyanti; Syafina Izzatun Yazidahayu +2 more

This research explores assertive speech acts found on the Satu Persen YouTube Channel, particularly in the video titled “Strategies to Increase Productivity.” Assertive speech acts are considered significant as they serve to deliver information, clarification, and recommendations that can influence the audience’s perceptions and behaviors. The main objective of this study is to identify the forms of assertive speech acts that appear and explain their functions in reinforcing educational and motivational messages. This study employed a qualitative descriptive approach using observation and note-taking techniques. The data, taken from utterances in four purposively selected videos, were transcribed and categorized according to the types of assertive speech acts. The findings reveal a total of 194 assertive speech acts encompassing various forms, including stating, demanding, admitting, reporting, showing, mentioning, testifying, and speculating. Among these, the stating form appeared most frequently with 73 occurrences, followed by admitting, saying, and speculating. These results suggest that the creator focuses on delivering factual, logical, and structured information to facilitate audience comprehension. Overall, this study emphasizes the crucial role of assertive speech acts in conveying educational and motivational messages while demonstrating YouTube’s potential as an effective medium for academic communication and contributing to the advancement of pragmatic studies.

Sri Watini; Alawiyah Alawiyah; Andriyanti Andriyanti; Maturrohmah, Bibin Siti; Ekawati Andayani +2 more

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

Inclusive Early Childhood Education (PAUD) faces significant challenges in the era of digital disruption, particularly in integrating technology with meaningful and contextual learning. This study aims to develop and implement a contextual deep learning strategy through the ASYIK, ATIK, and SIUUL models. The research used a participatory workshop method combined with experiential learning and collaborative inquiry approaches, involving 50 PAUD practitioners in the Cikarang area. The findings showed a significant increase in participants' knowledge and a very high level of satisfaction, with 98% reporting satisfaction or high satisfaction. The learning simulations demonstrated the successful application of creative and contextual strategies to support inclusive education for children with special needs. Participants were highly motivated to implement these models in their institutions. The study recommends continuous technical support, the development of adaptive learning media, and the establishment of practitioner communities to ensure the sustainable implementation of inclusive education. These efforts are essential to enhance the quality and inclusiveness of early childhood education in the digital era.

Ansari, Majid; Englishtina, Inti; Dwi Putranti, Honorata Ratnawati

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

The mining sector is widely recognized as a high-risk industry characterized by complex social, environmental, and organizational challenges. In response, sustainability governance in mining has predominantly relied on institutional mechanisms such as regulations, voluntary standards, and sustainability reporting frameworks. However, growing evidence indicates that these approaches often fail to generate substantive sustainability outcomes because they insufficiently address human and organizational dimensions. This literature review aims to synthesize existing research on sustainability governance in the mining sector by shifting the analytical focus from institutional sustainability to human behavioral engagement. Using a systematic and thematic literature review approach, this study analyzes peer-reviewed articles indexed in Scopus that examine sustainability governance, human behavior, and organizational dynamics in the mining sector. The findings reveal a persistent gap between formal sustainability commitments and actual practices, frequently manifested in symbolic compliance and greenwashing. The review further demonstrates that human behavior—shaped by employee engagement, trust, perceived justice, and organizational culture—plays a decisive role in determining the effectiveness of sustainability governance. Moreover, the literature highlights the limitations of rigid, top-down governance models in managing the complexity and uncertainty inherent in mining systems, emphasizing the relevance of adaptive governance approaches that promote learning, flexibility, and stakeholder participation. This study contributes to the literature by integrating institutional, behavioral, and adaptive governance perspectives into a human-centered framework. Practically, it underscores the strategic role of human resource management in translating sustainability commitments into meaningful behavioral change and long-term sustainability outcomes in the mining sector.

Abdihakin Mohamoud Ibrahim

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

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience.