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Fu’ad, Asep; Supriatna, Encup; Fahmi, Irfan

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Islam, the family is a spiritual institution that plays a central role in shaping human psychological and moral balance. However, modernization, individualism, and value disorientation have led to rising psychological crises and disharmony in Muslim households. This issue requires a scientific approach that goes beyond legal-normative perspectives toward an integrative psychological understanding. This study aims to analyze the concept of Sakinah, Mawaddah, and Rahmah from a psychological perspective to formulate a contextual and applicable model of family well-being. The research employs a qualitative library research method by synthesizing Islamic sources (Qur’an, Hadith, and classical scholarship) with contemporary psychological theories of emotional well-being and spiritual intelligence. The findings reveal that Sakinah represents spiritual-emotional equilibrium, Mawaddah functions as an ethical and transcendental affective energy, and Rahmah embodies compassionate empathy that nurtures healing and forgiveness. Together, these values constitute the Islamic Family Well-Being Model, an integrative paradigm that situates spirituality as emotional regulation, love as affective force, and compassion as moral regulator. This model asserts that genuine harmony in Muslim families can only be achieved through psycho-spiritual balance grounded in divine values.

Diana Zumrotus Sa’adah; Septi Tri Dinanti; Mahrifatun Khasanah; Mona Chairun Nisa; Asih Tri Utami +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of technology and the dynamic global labor market require young generations, particularly Generation Z, to possess career readiness that is determined not only by technical skills but also by non-technical competencies, or soft skills. This study aims to analyze the role of soft skills, particularly creativity, in shaping the career preparedness and success of Generation Z. Literature synthesis indicates that Generation Z excels in digital literacy and technological adaptability but still faces challenges in social and emotional competencies, such as effective communication, empathy, and cross-generational collaboration. The imbalance between hard skills and soft skills affects work effectiveness, career mobility, and the ability to build professional networks. Creativity emerges as a strategic soft skill that enhances motivation, innovation, and productivity, and can be developed through the integration of soft and hard skills, project-based learning approaches, educational technology, and the strengthening of self-efficacy. The study also identifies challenges in fostering creativity in real workplace environments, including hierarchical organizational cultures and limited mechanisms for rewarding new ideas. Based on these findings, it is recommended that educational institutions, industries, and policymakers collaborate to create a sustainable ecosystem for soft skills development, enabling Generation Z to become innovative and adaptive change agents in a competitive global career landscape.  

Udayat Udayat; Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Arraya Akhsa Putra Priyadizah; Bowo Santoso

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Nowadays, the success of a company in achieving its goals certainly cannot be separated from employee performance. From this, companies should be able to understand the importance of Human Resources (HR) in the company because they all work together to achieve the goals the company wants to achieve. On this basis, this research aims to determine the influence of training, laissez-faire leadership style, and work discipline on employee performance in the Accounting and Finance Division at the Surabaya Main Branch of the Indonesian Post Office. This research uses quantitative methods. The population is all employees at the Surabaya Main Branch Post Office in the Accounting and Finance division, totaling 55 people. Sampling is saturated sampling by making the entire population as respondents. The scale used in this research is an ordinal scale with the Likert method. Data collection techniques are interviews and questionnaires by distributing statements directly to respondents. Then for data analysis techniques using Partial Least Square (PLS) measurements of the outer model and inner model. The research results show that training, laissez-faire leadership style, and work discipline support increased employee performance. This shows that the better and more effective the training, laissez-faire leadership style, and work discipline implemented, the better the employee performance at the Surabaya Main Branch Post Office will be.

Dessy Anggelina Tiarakasih; Supriyono Supriyono; Nanik Hariyana

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

Rifqi Salwa Andhika; Mei Retno Adiwati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines job satisfaction among outsourcing employees in the Pelayanan Teknis Timur (PTT) Division of PDAM Surya Sembada Surabaya, with particular attention to the effects of workload and work environment. PDAM Surya Sembada Surabaya, a company specializing in the processing and distribution of clean water in Surabaya, frequently encounters job dissatisfaction attributed to excessive workload and suboptimal work conditions. A quantitative research design was implemented, utilizing structural equation modeling (SEM) with SmartPLS software for data analysis. Saturated sampling was applied, resulting in a sample of 57 respondents. The findings indicate that increased workload tends to reduce job satisfaction, while improvements in the work environment are associated with higher job satisfaction.

Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to formulate an integrative conceptual framework regarding the role of research methods in the formation of evidence-based village policy (EBP). The main focus is how qualitative, quantitative, and mixed methods research can be used to produce more inclusive, transparent, and accountable policies in the context of village development in Indonesia. This study uses a Systematic Literature Review (SLR) approach to scientific publications indexed by Scopus, Web of Science, and SINTA for the period 2015–2025. The literature synthesis shows that research methods play a crucial role in identifying village community needs, improving data quality, and strengthening accountability in the policy formulation process. The EBP approach has been shown to encourage citizen participation, increase transparency in village fund allocation, and minimize the dominance of short-term political interests. However, its implementation faces challenges such as limited capacity of village officials, inadequate data infrastructure, and low policy literacy at the local level. These findings are relevant for strengthening village capacity in managing development funds, developing policies based on the real needs of residents, and promoting social accountability. This article makes a new contribution to the local public policy literature by emphasizing the importance of research as an instrument for strengthening village governance.

Berardy Rheandri Laiman; I Made Surya Negara Sudirman

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of profitability, leverage, and dividend policy on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The energy sector was selected due to its strategic role in the national economy and its contribution to the Composite Stock Price Index (IHSG). Out of 81 energy sector firms, 22 firms were obtained as samples using a purposive sampling method. Data analysis was conducted using the path analysis technique. The results show that profitability has a significant effect on firm value, while leverage has no effect. Dividend policy also has no effect on firm value, whereas profitability has no effect on dividend policy, and leverage has a significant negative effect on dividend policy. Furthermore, dividend policy is unable to mediate the relationship between profitability and leverage with firm value. These findings imply that firm value is more influenced by profitability factors than by leverage or dividend policy. The results of this study are expected to serve as a reference for firm management, investors, and policymakers in making future financial decisions.

Musafira Okta Ghina Tsabitah; Supriyono Supriyono

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of digital technology has transformed marketing patterns, including in the culinary sector. The MSME Feedmee.ind utilizes digital marketing strategies and builds brand awareness to increase consumer purchasing decisions. This phenomenon is relevant to consumer behavior trends, particularly among the younger generation active on social media, making digital marketing a critical factor in business competition. This research aims to determine the influence of digital marketing and brand awareness on the purchasing decisions for the MSME Feedmee.ind at Royal Plaza Surabaya. This study employs a quantitative method with the population consisting of all Feedmee.ind consumers at Royal Plaza Surabaya, using an accidental sampling technique. The research sample comprises 92 respondents selected based on specific criteria. Data analysis was conducted using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) technique with SmartPLS 4 software. The research findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Similarly, brand awareness is also proven to have a positive and significant effect on purchasing decisions. These findings confirm that an interactive and consistent digital marketing strategy, supported by the strengthening of brand awareness, can effectively increase consumer interest and purchasing decisions.

Ali Mahfud; Umar Taufiq Mahri

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the practice of price determination in the buffet system without price labels at Café Santiniketan, Pondok Modern Darussalam Gontor, Campus 4 Banyuwangi, from the perspective of mashlahah mursalah and Islamic economic principles. The research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that Café Santiniketan has implemented the principles of fairness, honesty, and transparency in its transaction system. Payments are made before consumption to avoid elements of uncertainty (gharar), while pricing is based on the types of food selected and mutual consent (al-ridha). The buffet system provides flexibility for consumers to choose menu portions according to their needs. This practice aligns with the concept of mashlahah mursalah because it provides benefits for public interest and supports the economic independence of the pesantren community. However, challenges arise regarding the inconsistency between price and portion size, which has led to criticism from some customers. This condition highlights the need to improve price clarity to ensure compliance with the principle of fairness in Islamic economics. Overall, the implementation of the buying and selling system at Café Santiniketan has demonstrated good sharia-based economic practices, yet requires ongoing evaluation and development to ensure trust and customer satisfaction.

Rendiano Rendiano; Hilda Hilda; M. Iqbal

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This think about focuses to analyze the affect of traveler attractions, Advancement, and facilities on the choice to visit the Saung Z guest interest in Karang Tanding Town, Empat Lawang Run the show. This consider is impelled by the potential of sharia tourism as an effort to make neighborhood tourism that prioritizes Islamic values. This consider livelihoods fundamental data with a quantitative approach. The people in this consider is generally 18,000 visitors per year. The reviewing of this consider was carried out by purposive testing with a include up to of 100 respondents going to the guest interest. The examination methodology utilized in this consider is authenticity testing, faithful quality, classical assumption testing, and hypothesis testing utilizing IBM SPSS 22 examination. The results of this study show that tourist attractions, promotions, and facilities have a positive and significant influence on the decision to visit. The proposals of the comes around of this consider are the noteworthiness of more fruitful constrained time strategies, most extraordinary organization of traveler attractions and making strides the quality of workplaces that back guest reassurance in the midst of their visits and to draw in guest captivated This ask approximately is expected to contribute to the advancement of the tourism fragment, especially in Empat Lawang Run the show.

Muhammad Akhdan Bahy; Pani Akhiruddin Siregar

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

Zulfan Amirul Ghozali; Yeni Oktaviani

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Development Project aims to analyze and formulate strategies for improving the performance of Human Resources (HR) among village officials in the Pangkalan Lunang Village Government by applying the SWOT analysis approach. The performance of village officials plays a crucial role in implementing various village development programs, as they serve as the front line in carrying out government policies. This project employs a qualitative method with data collection techniques including in-depth interviews, observations, and document studies. The SWOT analysis results indicate that village officials in Pangkalan Lunang Village possess several strengths, such as high dedication and a strong understanding of their duties and responsibilities. However, they also face weaknesses such as limited training opportunities and low managerial capacity. The analysis further reveals several opportunities that can be leveraged, including government policy support and available training programs, as well as challenges like low community participation in village development activities. Based on these findings, this Development Project proposes strategies to enhance the performance of village officials, including capacity building through regular training, increasing community participation, and strengthening coordination among related institutions. It is expected that the proposed strategies will improve the efficiency and effectiveness of village officials’ performance in supporting development in Pangkalan Lunang Village.

Tri Nurjanah; Nur Siyami; Rusmiyatun Rusmiyatun

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.

Devi Ratna Sari; Nur Siyami; Rusmiyatun Rusmiyatun

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.

Gianina Geralda Ginting; Susi Sarumpaet

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

Selmadea Oktaviana; Dewi Shanti Nugrahani; Hesti Respatiningsih

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of ratings and influencer marketing on purchasing decisions for skincare products on the Shopee marketplace. This quantitative study involved 96 respondents and used multiple linear regression data analysis. The results show that ratings and influencer marketing have a significant influence. Purchasing decisions are influenced by ratings, which is the most dominant variable, meaning that the higher the rating, the greater the interest in the product. These findings emphasize the importance for sellers to maintain product and service quality to maintain high ratings and to collaborate with credible influencer marketers to strengthen their marketing strategies.

Suryono Suryono

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The use of information technology has become a non-negotiable necessity, as the availability of integrated information is increasingly crucial in supporting efforts to create efficient and competitive company/organizational systems. Good academic information system management is essential for providing services to those in need and resulting in improved performance in education delivery. Accuracy and precision in presenting information are important factors in managing information. From the results of the t-test calculation calculated using SPSS 20 partially, it was found that the t-value for the effectiveness variable was 3.819 and the convenience variable was 1.745 and the quality variable was 1.933 when compared with the t-table of 1.663, it was concluded that Ho was rejected and H1 was accepted, thus partially the independent variable influenced the dependent variable, namely student satisfaction. From the results of the F-test calculation, it was found that the F-count was 9.628> from the F-table, which was 2.48, and the significance level was 0.00, which was smaller than 0.05, and this meant that overall the independent variables had an effect on the dependent variable. From the results of the R test, it was found that the determinant coefficient was 0.599 and R2 was 0.359, this meant that the influence of the independent variables on the dependent variable was 35.9% and the remaining 64.1% was influenced by other variables that had not been studied.

Carolina Fernanda Diaz Aprianto; Nani Nurani Muksin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of digital technology has transformed how institutions communicate with the public, including the Maritime and Logistics Education Corporation of Indonesia (PT PMLI). This study is motivated by the strategic role of Cyber Public Relations in building institutional image in the digital era. The research focuses on how PT PMLI implements Cyber PR strategies to establish its institutional image. The objective is to identify the strategies applied and how the image is built in digital spaces. This study employs Ronald D. Smith’s Cyber PR Strategy Theory and Veljkovic’s Institutional Image Theory, using a qualitative descriptive method through in-depth interviews with five internal and external informants. The findings show that PT PMLI conducts situation analysis and audits using a SWOT approach, with strengths in digital integration and proactive approaches, and weaknesses in limited human resources and state-owned enterprise regulations. Opportunities come from digital innovation and external collaboration, while threats include the spread of hoaxes and sensitive data exposure. The strategic objectives focus on increasing audience engagement through interactive and educational content, as well as maintaining online reputation through consistent and responsive communication. PT PMLI utilizes its website and social media platforms Instagram, TikTok, and YouTube and develops trend-based content evaluated through media plans and engagement indicators.

Yostin Dios; Delon Delon; Mikel Fernando; Intan Kumalasari

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.