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Aliyah Yaasin; Dhini Andriani; Gusmaneli Gusmaneli

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Dependence on social media among students has become a phenomenon that negatively impacts their critical thinking abilities, including difficulties in analyzing information, evaluating sources, and drawing logical conclusions. This study aims to examine contextual learning strategies as an effort to overcome the decline in critical thinking skills caused by social media dependence. The method used is a library research approach by reviewing various scientific sources such as books, journals, and previous studies relevant to contextual learning and critical thinking. The results of the study indicate that contextual learning can improve students’ critical thinking skills by linking learning materials to real-life situations, using authentic problems, and encouraging active student involvement in the learning process. This strategy promotes students to become more reflective, analytical, and independent in responding to information, including content obtained from social media. In addition, contextual learning helps students develop the ability to filter information and build deeper understanding. The implication of this study suggests that the consistent implementation of contextual learning strategies can serve as an effective solution to enhance students’ critical thinking skills and reduce the negative effects of social media dependence in the learning process.  

Ilham Budi Kristiawan

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through the Arduino IDE platform. When smoke levels detected by the sensor exceed the predetermined limit, the system automatically triggers a buzzer and LED as warning indicators while simultaneously sending monitoring data to cloud-based platforms such as Firebase or ThingSpeak for real-time observation through web interfaces. The research outputs include a comprehensive system design consisting of system architecture, electronic circuit schematics, flowcharts, and pseudocode that are systematically arranged to support future prototype development and implementation. Through this design, the proposed system is expected to provide an initial technological solution that can enhance the effectiveness of monitoring and enforcing smoke-free regulations within Islamic boarding school environments.

Qoniatunnimah Qoniatunnimah; Difa Rose Meilia; Sawaldi Waskito Aji; Anik Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.

Tanti Nur Apriani; Kokom Komariah; Efi Fadillah

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

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

Farhan Alfikri Pelu; Irja Tobawan Simbiak; Sudiro Sudiro

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study examines the effectiveness of urban city parks as a form of Urban Green Open Space (UGOS) in Jayapura City, focusing on Imbi Park (2,347.20 m²) and Mesran Park (2,122.88 m²). A mixed-methods approach combined direct observation of six park characteristics with a questionnaire-based rating-scale assessment of nineteen functional variables covering socio-cultural, aesthetic, and economic functions. Data were collected from 100 visitors and 31 street vendors, and analyzed using descriptive statistics and scoring analysis in accordance with Minister of Public Works Regulation No. 05/PRT/M/2008. Both parks share three dominant functions socio-cultural, aesthetic, and economic while the ecological function is present but not dominant. For Imbi Park, the socio-cultural function was moderately effective (1.8–2.0), aesthetic moderately effective to effective (2.4–2.6), and economic moderately effective (1.8–1.9). For Mesran Park, socio-cultural and aesthetic functions were moderately effective (1.8–2.2), while the economic function was ineffective (1.6). The main weaknesses across both parks are the unavailability of security posts and limited diversity of park-produce-based economic activities. The study recommends developing supporting facilities and a park-profile web portal to improve effectiveness and information accessibility.

Maria Celi Hunyang; La Syarifuddin; Aryo Subroto

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research is motivated by the existence of customary law as  a living law that is constitutionally  recognized and applied by the Dayak Bahau Community in Keliwai Village in solving the crime of theft. This practice prioritizes local wisdom and social balance through  the Antang and Mekau customary fine mechanism  as an alternative settlement outside the formal state criminal justice system. However, there are legal issues regarding the effectiveness of sanctions in providing a deterrent effect and protecting the rights of victims, especially vulnerable groups such as people with disabilities. The research uses socio-legal research methods  with a qualitative approach through in-depth interviews with traditional chiefs, victims' families, and community leaders. The results of the study show that the implementation of Antang (large urns) and Mekau (small urns) customary fines is carried out through customary deliberations led by the Customary Chief by involving the perpetrators, victims, and families. Philosophically, these fines function as a symbol of "village cleansing" (Ngaping Umaq) to restore the disturbed cosmic balance. Socially, this mechanism has proven to be effective in resolving conflicts and maintaining community harmony. However, the effectiveness of customary fines in terms of restoring victims' rights is considered not optimal. In certain cases, there is a significant gap between the value of the fine imposed and the real material losses suffered by the victim, so that the goal of restorative justice has not been fully achieved for the victim.

Mutiara Fadhila; Nabila Adilia Putri Marlinda; Nurhalizah, Rosa

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Organizations in the digital era face rapid and unpredictable changes characterized by volatility, uncertainty, complexity, and ambiguity, requiring strategic adaptation and effective change management. This study aims to synthesize empirical findings on the role of change management strategies, adaptive leadership, innovative organizational culture, and employees’ psychological readiness in supporting digital transformation and improving employee performance. The research employs a Systematic Literature Review (SLR) approach based on PRISMA 2020 guidelines, analyzing 23 selected peer-reviewed articles published between 2021 and 2026. The findings indicate that successful digital transformation is not solely determined by technological advancement but largely influenced by human-centered factors. Adaptive and transformational leadership plays a critical role in fostering trust, reducing resistance, and maintaining employees’ emotional stability during organizational change. Furthermore, an innovative organizational culture, transparent communication, and continuous training significantly enhance employee engagement, adaptability, and performance. Psychological factors such as stress and resistance can either hinder or support change outcomes depending on how they are managed. The study highlights the importance of integrating technological, structural, and human aspects to achieve sustainable organizational transformation. The implications suggest that organizations should prioritize human-centered change strategies, strengthen digital literacy, and promote adaptive leadership to remain competitive in the Society 5.0 era.

Risnu Pratama; Ardieansyah, Ardieansyah; Agung Nurrahman

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effectiveness of the e-SIDAK application as a tool for recording and evaluating the performance of civil servants at BKPSDM Belitung Regency. The research employs a descriptive qualitative approach with 12 purposively selected informants, including managers, administrators, and application users. Data were collected through semi-structured interviews, observations, and documentation, and analyzed thematically using NVivo 12 Pro based on the digital service effectiveness indicators proposed by Pedrosa et al., namely ease of use, simplicity, understandability, consistency, trustworthiness, availability, speed, and usefulness. The findings indicate that the e-SIDAK application fulfills most effectiveness indicators, particularly in terms of ease of use, process simplicity, clarity of information, interface consistency, and service usefulness. The application facilitates systematic work activity recording, simplifies reporting, improves employee discipline, and supports performance monitoring integrated with the employee performance allowance system. However, its effectiveness remains limited in terms of system reliability, service availability, and access speed due to server capacity constraints, network conditions, and the accumulation of data input at the end of reporting periods. In addition, the point-based evaluation system has not fully reflected task duration, complexity, and workload. This study recommends strengthening system infrastructure, developing user guidelines, regulating input timing, and improving the point-based evaluation system to enhance digital service effectiveness in local government institutions.

Ni Putu Chantika Aprilia Nariswari; Nyoman Sri Subawa

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

The advancement of digital technology has encouraged e-commerce platforms to adopt interactive features such as Virtual Try-On to enhance a more visual and personalized shopping experience. This feature allows consumers to virtually try products, thereby assisting in product evaluation prior to purchase decisions. This study aims to analyze the effect of experiential value on customer engagement behavior, with customer satisfaction as a mediating variable. The research employs a quantitative approach through a survey of 150 respondents in Indonesia who have used Virtual Try-On, using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results indicate that experiential value has a positive and significant effect on both customer satisfaction and customer engagement behavior. Furthermore, customer satisfaction also has a positive effect on customer engagement behavior and partially mediates the relationship between experiential value and customer engagement behavior. These findings suggest that valuable technology-driven experiences can enhance customer satisfaction and encourage more active consumer engagement. This study contributes theoretically to the literature on digital consumer behavior and offers practical implications for e-commerce platforms in optimizing Virtual Try-On features.

Diah Karina Wibowo; Ervina Damayanti; Ramadhan Triyandi; Muhammad Fitra Wardhana Sayoeti

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

Diarrhea remains a leading cause of mortality among toddlers in Indonesia, with a prevalence reaching 4,9%. In addition to pharmacological management through LINTAS DIARE, non-pharmacological therapies such as baby massage are increasingly being implemented as supportive interventions that families can perform to accelerate recovery. This study aims to examine the effectiveness of baby massage as a complementary therapy in reducing the frequency and intensity of diarrhea in toddlers. The method used involved identifying relevant articles from Google Scholar and Semantic Scholar databases using appropriate keywords. Based on the 6 articles obtained, baby massage significantly (p = 0,000) reduces the frequency and intensity of diarrhea through vagus nerve stimulation, which optimizes intestinal peristalsis and nutrient absorption. Beyond improving defecation patterns, this therapy is proven to significantly increase infant weight, accelerate motor development through central nervous system stimulation, and enhance sleep quality and comfort.

Tara Yurian Nadhifa; Retno Sari

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Background: Nallaswamy Class III alveolar ridge refers to an edentulous alveolar bone that has undergone resorption, resulting in a moderate ridge height with a knife-edge ridge form. This condition is relatively common and has been reported to reach a prevalence of approximately 89% in edentulous mandibles. Objective: To describe the prosthodontic treatment implications in patients with Nallaswamy Class III alveolar ridge using an acrylic resin removable partial denture (RPD). Case Report: A 22-year-old female patient presented to RSGM Soelastri with complaints of discomfort while chewing due to the loss of several posterior teeth in the mandible. The teeth had been extracted three years earlier due to caries and retained roots. Intraoral examination revealed healthy dentition in the maxillary arch and edentulous areas at teeth 35, 36, 45, and 46 in the mandibular arch. The alveolar ridge in the edentulous area showed a knife-edge form with moderate height, consistent with Nallaswamy Class III. Discussion: The condition was classified as Applegate-Kennedy Class III modification 1P with bilateral bounded saddle areas, which may affect mastication, aesthetics, and speech. Conclusion: Partial edentulism with a knife-edge alveolar ridge can be effectively managed using an acrylic resin removable partial denture.

Hoirun Nisa; Shiva Azizul Ilmi; Siti Sahro; Mochammad Isa Anshori

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of artificial intelligence (AI) has transformed organizational landscapes and driven fundamental changes in leadership practices and strategic management. This article aims to critically examine AI-based leadership by highlighting its opportunities, risks, and implications for strategic management. The study employs a qualitative literature-based approach using an integrative literature review strategy. The data consist of secondary scholarly literature relevant to AI, leadership, governance, innovation, and strategic management, which were analyzed through qualitative thematic analysis and conceptual content analysis. The findings show that AI-based leadership creates opportunities in the form of improved decision quality, faster strategic analysis, operational efficiency, stronger innovation, and enhanced organizational agility. However, AI integration also presents risks, including algorithmic bias, limited decision transparency, technological dependency, accountability challenges, and ethical concerns. This study confirms that AI does not fully replace human leaders; rather, it fosters a hybrid leadership model that requires technical, adaptive, transformational, and ethical capabilities. The study implies that the effectiveness of AI-based leadership depends on responsible governance, organizational cultural readiness, and balanced human–machine collaboration in supporting strategic management.

Tantra, Arda Raditya; Nurani, Bulan Karima; Ani, Dewi Ari

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study examines the impact of carbon emission disclosure, eco-efficiency, and green innovation on firm value among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Using purposive sampling, 26 companies were selected based on specific criteria, resulting in 78 observations over the three-year period. The research employs panel data regression analysis with fixed effect model, using Tobin's Q as the proxy for firm value. Carbon emission disclosure is measured using the CDP framework with 18 disclosure items, eco-efficiency is assessed through ISO 14001 certification ownership, and green innovation is evaluated using four indicators based on the OECD framework. The results reveal that green innovation has a significant positive effect on firm value, indicating that Indonesian capital market investors place premium valuations on companies investing in environmental innovation. However, carbon emission and eco-efficiency show no significant impact on firm value. These findings suggest that while sustainability disclosure remains voluntary in Indonesia and lacks standardized frameworks, market participants are more responsive to tangible innovations that demonstrate competitive advantages and regulatory risk mitigation. Simultaneously, all three variables significantly influence firm value, confirming the relevance of comprehensive sustainability practices in value creation.

Daromes, Fransiskus Eduardus; Jao, Robert; Synarso, Bryan Ichiro

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

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

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

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

Maulana, Arif; Maharani, Novera Kristiati

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.

Rohmad Hartono; Titin Hargyatni

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work environment and work motivation on the performance of outsourced employees at PT Kinarya Selaras Piranti. Phenomena in the field show the challenges of supervisory dualism and operational constraints, such as a difficult reimbursement system, which is suspected to affect productivity. The research method used was a quantitative approach with a saturated sampling technique (census) of 87 respondents. Data were collected through a digital questionnaire and analyzed using multiple linear regression through SPSS software. The results of the study showed that partially, the work environment had a positive and significant effect on employee performance (Sig. < 0.001). Similarly, work motivation has a positive and partially significant influence (Sig. < 0.001). Simultaneously, these two variables have a significant effect on performance with a determination coefficient value (R2) of 92.7%. This indicates that optimizing physical and non-physical conditions and meeting the psychological needs of employees are crucial factors in increasing work effectiveness in the outsourcing services sector.

Ghina Jannatul Hamidah; Afni Yeni; Esi Sriyanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This quantitative study, involving 135 respondents, aims to analyze the influence of work efficiency and income on the welfare level of members of the Women Farmer Group (KWT) in X Koto Singkarak Sub-district. Data were collected through structured questionnaires and analyzed using multiple linear regression, t-tests, and F-tests to determine both partial and simultaneous effects of the independent variables on welfare. The results of the t-test reveal that work efficiency (X1) does not have a significant partial effect on the welfare of KWT members (Y), as indicated by a t-value of -1.817, which is lower than the t-table value of 1.977, and a significance level of 0.071, which exceeds 0.05. Conversely, income (X2) demonstrates a strong and significant partial effect on welfare, supported by a significance value of 0.000, which is lower than 0.05, and a t-value of 13.561, which is higher than the t-table value of 1.977. Furthermore, the simultaneous F-test confirms that work efficiency and income collectively have a significant effect on the welfare level of KWT members, with an F-value of 98.319 exceeding the F-table value of 19.490 and a significance level of 0.000. These findings indicate that increasing income plays an important role in improving welfare.

Arifin, Harisanul; Suendri, Suendri; Sinaga, Imam Adlin; Arifin, Harisanul; Suendri, Suendri +1 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

Employee attendance is an important indicator to demonstrate the discipline and performance of village employees. The process of recording employee attendance previously at the Lumban Dolok Village Office was still done manually. This can cause problems such as incorrect data, slow report collection, and absenteeism. Therefore, the purpose of this study is to develop a web-based presence-monitoring information system that uses the Location-Based Service (LBS) method. The purpose of the LBS method is to ensure that the attendance process can be carried out only when employees are within a specified radius of the Lumban Dolok Village Office. This system uses latitude and longitude data from the user's device to calculate the geographic distance to the location's center point. The developed system uses the user's device's latitude and longitude to calculate the distance between the employee's location and the attendance center. Within a radius of 25 meters, the attendance process can only be carried out if the employee is within that radius; if they are outside the radius, then the attendance will be automatically rejected by the system. In this study, the waterfall system development method was employed, with PHP and UML. The results of the study show that this system can help the village office monitor employee attendance directly, speed up the collection of attendance reports, and reduce the risk of data manipulation. In addition, attendance reports are easily accessible by admins and village heads to assess employee performance. Thus, the web-based attendance information system using the LBS method is expected to improve compliance, transparency, and effectiveness of attendance management at the Lumban Dolok Village Office.