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Fitriana Harahap; Husin Sariangsah; Hanafi Asnan; Masri Wahyuni; Joko Eriyanto

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service program was carried out with the aim of enhancing teachers’ competencies in utilizing Artificial Intelligence technology, particularly the Generative Pre-trained Transformer (GPT), as a tool for developing digital teaching materials. The background of this activity stems from the limited understanding of teachers in applying AI technology to support 21 st-century learning. The implementation method involved intensive training that included an introduction to GPT concepts, hands-on practice in creating digital modules, designing evaluation questions, and simulating the use of teaching materials in the classroom. The activity was attended by several teachers from SMP Zawiyyah Darussalami, who demonstrated high enthusiasm throughout the sessions. Evaluation through pre-test and post-test results showed a significant improvement in teachers’ understanding and skills in using GPT. Thus, this community service activity successfully provided a positive impact by improving teachers’ competencies and opening opportunities for GPT utilization as an innovation in digital learning within schools.

Muhammad Robby

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This research aims to provide a description of the communication phenomenon that occurs between students and parents, students and teachers, and students and the community environment. The research is motivated by the misconduct of students such as truancy, lying, and frequent prayer. This study uses a qualitative approach. Data were collected through observations, interviews, and documentation. Data analysis was conducted by data collection, data reduction, presenting data in textual form, and verification leading to data conclusion. The results of the research show that: 1) The implementation of a good three center communication in education is crucial to maintaining the Qur'anic character of students, as various factors such as religious, socio-economic, and stakeholders' communication understanding influence students' character; 2) Students receive good guidance at school, moderately at home, and inadequately at the surrounding environment, thus the communication concept to foster Qur'anic character does not run optimally. This research provides important contributions in the field of fostering Qur'anic character, particularly in SMP Negeri 1 Camplong. The conclusion of this research is that the role of family and the environment greatly influences the process of fostering the Qur'anic character of students. The importance of this role is vital in conscious efforts to improve students' Qur'anic character.

Novi Nazilatur Rohmah

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

In supporting the learning process, teachers often use videos on YouTube, Instagram, and TikTok for learning media nowadays. One that can be used for learning media is Augmented Reality. Augmented Reality in the world of education has not been implemented and applied as a supporting medium for interactive education in schools, because no educational institution has implemented it as a mandatory media that functions as a learning tool. Muhammadiyah 12 GKB Gresik Middle School has a Digital Technology Class Program that strives to provide a forum for teachers and students to always actively use technology in learning in class and outside the classroom. With the material Reply for unbelievers, it is hoped that it can be visualized through Augmented Reality. Based on the background above, the author tries to explain the main statement (1) how to design an effective, efficient, and interesting Augmented Reality learning model for 8th grade students of the Quranic material, Surah Al Fajr, reply for unbelievers. (2) what are the advantages and disadvantages of the Augmented Reality learning media design. This study aims to describe the design of the Augmented Reality learning model so that it is effective, efficient, and interesting. As well as describing the advantages and disadvantages of Augmented Reality learning media design so that it can be effective, efficient and interesting for students. The research method used by researchers uses the Research and Development method by adopting the ADDIE development model in the first two steps: Analysis and Design. The results of the needs analysis on the use of Augmented Reality (AR) media in learning replies for non-believers, this is effective, efficient and interesting if used in the learning process for students, and is needed, especially in learning replies for non-believers.

Muhammad Robby; Arini Rochyati; Novi Nazilatur Rohmah

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Interdisciplinary studies linking the Quran and Hadith with modern science continues to attract significant attention among global academics. This phenomenon reflects a paradigm shift in Islamic studies, where integration with contemporary disciplines is seen as essential for a more comprehensive understanding. Prayer holds a central place in Islamic teachings, recognized as one of the five fundamental pillars of Islam. The concept of health in Islam is broad, encompassing physical, emotional, and spiritual aspects in an integrated manner. This holistic Islamic view of health demonstrates that the practice of worship, particularly prayer, has the potential to provide health benefits that extend beyond the physical dimension. Prayer contributes significantly to an individual's overall mental and spiritual well-being. The aim of this study was to understand the integration of prayer and health through an interdisciplinary study linking the Koran and Hadith. The study concluded that there is a significant and multifaceted relationship between the practice of prayer and various aspects of health, encompassing the physical, mental, and spiritual dimensions. This demonstrates that religious teachings do not focus solely on the spiritual aspect but also provide a comprehensive framework for maintaining overall health.

Fariza Ayu Futriyani; Furi Indriyani; Rohani Lestari Napitulu

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of information technology and increasing global competition require companies to continuously improve human resource performance. One effort that can be done is by paying attention to the workload received by employees and the compensation system provided. The background of this study is based on the declining trend of employee performance in the last three years, which indicates that performance is not yet fully optimal. This study uses a descriptive quantitative approach. Data were obtained by distributing questionnaires to 50 respondents working in various divisions. The data analysis technique used multiple linear regression with the help of SPSS version 25. The results of the study indicate that workload and compensation simultaneously have a significant effect on employee performance, with a coefficient of determination (R²) of 59.5%. The results show that: 1). Workload has a negative and significant effect on Employee Performance, 2). Compensation has a positive and significant effect on Employee Performance. These findings indicate that employee performance can be improved through a balanced distribution of workload and the provision of appropriate and fair compensation. The implications of this study provide a basis for companies in developing more effective human resource management strategies oriented towards improving performance.

Wildan Anwar Adi Wibowo; Indah Yuni Astuti; Iing Sri Hardiningrum

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Hospitals are a crucial sector in a country due to their functions encompassing various aspects of healthcare provision. Factors supporting smooth operations and quality healthcare services in hospitals include human resources, facilities and infrastructure, health information systems, financial management, good customer service, security, occupational health, and other supporting factors. This study aims to determine the effect of compensation, work environment, and work stress on employee work productivity at Bhayangkara Level II Hospital in Kediri City. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study amounted to 40 respondents who were employees of Bhayangkara Level II Hospital in Kediri City. The results of the analysis show that partially compensation, work environment, and work stress have a positive and significant effect on employee work productivity. Compensation has a calculated t value of 2.500 with a significance of 0.015, work environment is 6.170 with a significance of <0.001, and work stress is 5.305 with a significance of <0.001. Simultaneously, these three variables also have a significant effect on work productivity with a calculated F value of 35.438 and a significance of <0.001. Based on these findings, it is recommended that the hospital management continue to evaluate the compensation system, create a conducive work environment, and manage employee work stress through training and counseling facilities. Further research is expected to add other variables such as internal communication, job satisfaction, and career development to obtain more comprehensive results.

Jensi Norin Karapa; Muhammad Zaini; Rosyid Nurrohman

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

Moh. Annand Ananda Saputra; Aryo Dwiarief Susetyo; Rachmat Hidayat

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

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.

Diyah Setyorini; Fitri Yusnisa; Dian Eka Sulistyawati; Taqwim Al Aziz

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

The Sharia Supervisory Board (SSB) plays a crucial role in ensuring that Islamic insurance companies operate in accordance with sharia principles. This study aims to analyze the role of the SSB in overseeing products, contract types, and risk management practices used by Islamic insurance companies. To conduct this analysis, a literature review was used, compiling fatwas from the National Sharia Council (DSN-MUI), regulations issued by the Financial Services Authority (OJK), and academic references on sharia governance. The results indicate that the SSB's role extends beyond issuing fatwas to conducting preventive and corrective supervision of the implementation of contracts such as tabarru' (a type of contract), wakalah bil ujrah (a type of contract), and mudharabah (a type of contract). The SSB also plays a role in evaluating investment feasibility to ensure compliance with halal principles. Although the presence of the SSB increases the trust of insurance participants, challenges remain, such as the limited number of sharia experts, the completeness of independent supervision, and the public's lack of understanding of the SSB's role. Therefore, capacity building of the SSB and strong cooperation with regulators are needed to ensure a more credible and sustainable Islamic insurance system.

anda, Nisaul; Ismatul Khayati

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

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.

Yuli Supriani; M. Agus Kurniawan; Endar Evta Yuda Prayogi; Mustoto Mustoto; Mesta Wahyu Nita +4 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem addressed in this community service project is the low understanding of PKBM Permata Paket B students in applying mathematics to everyday life. The objective of this study is to improve students' understanding of mathematics through context-based learning, as well as to stimulate their interest and independence in solving problems involving numbers. The method used is a contextual teaching approach involving group discussions, problem-solving exercises, and real-life problem applications. The results show that context-based mathematics learning significantly improved students' understanding of budgeting, expenses, and personal finance management. Students also showed increased active participation in learning activities and a better ability to connect mathematical theory with practical problems in their daily lives. This program also had a positive impact on social empowerment, increasing students' independence in managing their daily lives. However, challenges related to understanding more complex concepts remain, and it is recommended to use more varied methods and extend the learning time in the future.

Finanta Fiarcio; Einde Evana

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

Dariana, Dariana; Huri, Defri Daman; Hendarsyah, Decky; Susilawati, Susilawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

Assya Putri Sanggita; Oktaviana Purnamasari

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

The current increasingly fierce business competition, coupled with the emergence of new businesses, has prompted businesspeople to seek ways to dominate and maintain their market share, including in the skincare and cosmetics business. The purpose of this study is to identify brand ambassadors, to identify Instagram content, to identify brand image, to partially measure the influence of Kim Soo Hyun as a brand ambassador on brand image, to partially measure the influence of Instagram content on brand image, and to simultaneously measure the influence of brand ambassadors and Instagram content on brand image. The theory used for variable X1 is brand ambassador with the dimensions of visibility, credibility, attractiveness, and power. X2 is Instagram content with the dimensions of credible, shareable, useful or fun, interesting, relevant, different, and on brand. Variable Y is brand image with the dimensions of brand identity, brand personality, brand association, brand attitude, and behavior. This study uses a quantitative approach with a survey method. The data collection technique uses a questionnaire distributed to 135 respondents who are followers of the @youbeauty_idn account. The data analysis technique used was multiple linear regression. The sampling technique used was simple random sampling. The results of this study showed that the partial effect of X1 on Y was 44.7%, the partial effect of X2 on Y was 70.5%, and the simultaneous effect of X1 and X2 on Y was 71.8%, with the remaining 28.2% being influenced by factors outside the variables.  

Isti Nurul Khadizah; A Yudo Triartanto; Akhmad Syafrudin Syahri

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

This study aims to explore structuration within the gatekeeping process of the Patroli news program in an episode reporting a case sexual violence aired on Indosiar. The research adopts a qualitative approach using the case study method. Data were collected through in-depth interviews and content analysis of the episode covering a case sexual assault committed by a resident doctor at Dr. Hasan Sadikin hospital, Bandung. The key informant in this study was the executive producer of the Patroli news program. This research employs two theoretical frameworks: Anthony Giddens’ structuration theory and Joseph A Devitto’s gatekeeping theory. The findings reveal that the Patroli news team enforces strict editorial control to avoid regulatory sanctions or public complaints. The program complies with the national journalistic standards, specifically the P3SPS broadcasting guidelines and the journalistic code of ethics. The Study concludes that Giddens’ three dimension of social structure signification, domination and legimitation are evident in the gatekeeping process, these structure, alongside the concept of gatekeeping as the filtering of news content, play significant role in shaping how sensitive criminal cares are selected and presentend to the public.  

Friska Nuriman Muchsin; Zuchri Abdussamad; Irawaty Igirisa

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

This study aims to analyze the implementation of four principles of Good Governance in an effort to improve the quality of public services at the Archives and Library Service of Gorontalo Province. The method used in this study is a descriptive research method with a qualitative approach, involving various stakeholders in the process. The results of the study indicate that the implementation of the principles of Good Governance in the Archives and Library Service of Gorontalo Province has been running well. Accountability is reflected through standard operating procedures (SOPs), effective supervision, information disclosure, and active public participation, while transparency is supported by the iArpus application and the SAKTI Card program, which allow for more accessible public access. The principle of the rule of law is consistently applied through regulations, personnel regulations, and the latest Governor's Regulation, ensuring that services become orderly and directed. Although follow-up to public input still needs to be accelerated, overall, the service demonstrates a strong commitment to professional, modern, and responsible public services.

Hengki Mangiring Parulian Simarmata; Darwin Lie; Nagian Toni

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tourism in culturally hybrid destinations requires the integration of authentic experiences, technology adoption, and religious values to foster sustainable competitiveness. This study investigates how tourist experience quality and technology-enhanced tourism activities influence revisit intention through the mediating role of perceived halal value in Samosir, North Sumatera. A quantitative survey was conducted with 300 Muslim visitors, and data were analyzed using partial least squares structural equation Modeling (PLS-SEM). The results revealed that both tourist experience quality and technology-enhanced tourism activities significantly improved perceived halal value, which, in turn, strongly predicted revisit intention. Technology-enhanced activities exerted the strongest direct and indirect influences, confirming their role as a dominant driver of halal value creation. Mediation tests showed that perceived halal value significantly strengthened the pathways from both antecedents to revisit intentions. The model explained 67.8% of the variance in perceived halal value and 63.1% of the variance in revisit intention, indicating its substantial explanatory power. This study was limited by its focus on a single destination and its cross-sectional design, which may constrain generalizability and causal inference. Despite these limitations, the findings contribute to halal tourism literature by demonstrating the critical role of technology in reinforcing value perception and loyalty in emerging Muslim-friendly destinations. Practically, this study highlights the need for destination managers to integrate authentic cultural experiences with smart halal-compliant technologies to enhance tourist trust, satisfaction, and long-term commitment.Practically, the study provides actionable insights for destination managers and policymakers to integrate smart, halal-compliant technologies with authentic cultural experiences, thereby strengthening tourist trust, satisfaction, and sustainable competitiveness in halal tourism markets.

Putri Balqis Vilza; Yusri Yusri; Muhammad Gaussyah

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Islamic Financial Institutions play a vital role in strengthening the Islamic economy in Aceh, particularly through financing micro businesses. Article 14 of Qanun Aceh Number 11 of 2018 sets a target of 40% profit-sharing-based financing for Micro, Small, and Medium Enterprises (MSMEs) by 2024. However, the realization of financing with profit-sharing contracts is still low. This study aims to examine the implementation of Qanun Number 11 of 2018 in facilitating micro business financing in Aceh, identify obstacles in its implementation, and analyze the roles of the government, society, and the private sector in supporting this process. The study uses an empirical juridical method, collecting data through literature studies, interviews, and observations. Data analysis is conducted qualitatively with a prescriptive analytical approach. Challenges to financing distribution include business actors not meeting credit quality assessments and prudential banking standards, causing banks to implement risk management strategies to prevent non-performing loans. Additionally, low financial literacy among business actors remains a significant barrier. The local government supports micro business financing by establishing the Technical Implementation Unit of the Integrated Business Service Office, providing financial assistance, and introducing the draft Qanun of Aceh Sharia Financing Guarantee. Bank Aceh Syariah offers training and coaching for MSMEs, while Bank Syariah Indonesia aids MSMEs through the MSME Center and the Muslim Entrepreneur program. Improving financial literacy is essential for business development. The study recommends that the Aceh Government strengthen the implementation of Qanun Sharia Financial Institutions, increase profit-sharing-based MSME financing, and promote financial literacy.

Ameytia Rizka Aulia; Benediktus Josua Gea; Despri Mariyani Siahaan; Olivia Hana Putri Nababan; Syuratty Astuti Rahayu Manalu

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The “turun ranjang” marriage is a traditional practice found in several Indonesian ethnic groups, in which a man marries the younger sister of his deceased or divorced wife. This tradition aims to maintain family harmony, protect children, and preserve kinship ties. From the perspective of Islamic law, such a marriage is permissible as long as it fulfills the legal requirements and pillars of marriage, including the presence of a guardian, witnesses, mutual consent, and the absence of coercion. However, if any of these conditions are not met, the marriage may be considered invalid according to Islamic law. While this tradition has positive aspects such as preventing adultery and preserving family unity it may also lead to social conflict when performed under pressure or without full consent. Therefore, it is essential for those involved to seek guidance from Islamic scholars or legal experts to ensure the marriage aligns with religious principles and promotes family harmony. Overall, the “turun ranjang” marriage can be accepted if conducted with sincerity, awareness, and compliance with Islamic law.

Agus Supriono; Rofiu Sisil Annisa; Tiffany Rahma Abdillah; Rizky Yanuarti; Julian Adam Ridjal +1 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

In line with this national rice productivity improvement strategy, the Situbondo Regency Government in East Java Province is actively participating in initiating the development of new superior rice varieties. In early 2023, Situbondo Regency released a new superior rice variety, the Bk Situbondo 01 Agritan Variety. This new rice variety was developed for the IP 400 program. In 2024, the cultivation of this superior rice variety, Bk Situbondo 01 Agritan, began in several villages, one of which was in Battal Village, Panji District, primarily by the Joyo Mulyo 3 Farmers Group. In this regard, it is deemed necessary to conduct research to determine the income and financial efficiency of the superior rice variety Bk Situbondo 01 Agritan. The results of the study indicate that financially the income is recorded as profitable and the farming is efficient. Financially, if it is calculated that there is a decrease in the amount of production and a decrease in production prices of up to 15%, as well as an increase in variable costs of up to 15%, assuming that other factors are considered constant, the new superior rice variety farming business Bk Situbondo 01 Agritan, recorded that the income is still profitable and the farming business is still efficient. It can also be seen that the factors: (a) decrease in the amount (quantity) of production, and (b) decrease in production prices, are relatively more sensitive in responding to the decrease in the level of income and efficiency of the farming business, when compared to the factor: (c) increase in variable costs of the farming business.