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I Gede Axl Baskara; Putu Saroyini Piartrini

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The advancement of information technology has transformed consumption patterns, including shopping activities that have increasingly shifted to digital platforms or e-commerce. Bukalapak, as one of the early players in this industry, is currently facing challenges in the form of declining market share and user complaints related to digital service quality (e-service quality). This research aims to analyze the effect of electronic service quality on consumer loyalty (e-loyalty), with electronic satisfaction (e-satisfaction) as a mediating variable among Bukalapak users in Denpasar City. The sampling technique employed a non-probability sampling method with a purposive sampling approach, and the number of samples was determined based on the number of indicators used. The research findings indicate that electronic service quality has a positive and significant effect on both user satisfaction and user loyalty. Electronic satisfaction is also proven to significantly affect user loyalty and serves as a partial mediator in the relationship between service quality and loyalty. These findings affirm that improving the quality of digital services can enhance customer satisfaction and ultimately build loyalty toward the Bukalapak platform

Ajizah Himawati; Dewi Noor Susanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Games that were initially enjoyed individually and offline have now evolved into online games that allow interaction, competition, and friendship with other players in real-time. Online games are now increasingly popular, one of which is Mobile Legends. This game can be downloaded through the Play Store and App Store. In April 2024, Mobile Legends ranked the most popular game by downloads on the statista.com website. The research objective was to determine the influence of event marketing, content marketing, influencers, and the social environment on the decision to purchase Mobile Legends game skins in Kebumen Regency. The method used was non-probability sampling with a purposive sampling technique aimed at 100 users. Data collection techniques used questionnaires and literature studies. The data analysis technique used multiple linear regression, which was then processed with the SPSS application version 25.0 for Windows. The results showed that event marketing had a significant effect on purchasing decisions, content marketing had a significant effect on purchasing decisions, influencers had no significant effect on purchasing decisions, the social environment had no significant effect on purchasing decisions, and event marketing, content marketing, influencers, and the social environment simultaneously had a significant effect on purchasing decisions.

Jhon Fran Trio Halawa; Hendriyaldi Hendriyaldi; Try Syeftiani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the Critical Success Factors (CSF) in implementing the Village Information System (SID) in Muaro Pijoan Village, as part of the broader e-government initiative at the village level. The research employs a descriptive qualitative approach, utilizing interviews, observations, and documentation as data collection methods. The results of the study indicate that the implementation of SID has not been fully optimized due to several key challenges, including limited human resources, inadequate technological infrastructure, insufficient funding, and low community participation. Among these, the most influential factors for the success of SID are the capacity of human resources and the level of support from the local government. The study highlights the importance of improving government policies, enhancing the skills and competencies of human resources, and ensuring that specific budgets are allocated to sustain SID management. Furthermore, the findings suggest that improving the involvement of the community in the SID process is crucial for fostering transparency, accountability, and better governance at the village level. This research provides valuable insights into the necessary steps to improve the implementation of SID and contributes to the understanding of e-government success factors in rural areas.

Maria Silviana Carcia; Frederika Susanti; Maria Atris Wolo; Maria Vivilani; Maria Fitri Dewi Damayanti +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Leadership plays a crucial role in realizing digital transformation. Leaders who possess the ability to lead and utilize technology are called digital leaders. The era of information technology development, artificial intelligence, and the use of big data in the government sector will help improve services and accelerate work. The purpose of this study is to determine the role of digital leadership in digital transformation in the government sector. The research method used is a qualitative method with a literature study approach. The results show that the role of digital leadership is crucial in realizing digital transformation. By utilizing information technology, work processes in the government sector will be increasingly facilitated. In addition, the use of big data will simplify the decision-making process by leaders. Digital leadership also influences organizational culture, creating an environment that is more adaptive to technological changes. This enables government organizations to innovate more quickly in facing global challenges and increase operational efficiency. Furthermore, digital leadership also encourages collaboration between government agencies to achieve the common goal of accelerating digital transformation.

Imelda Virgula Wisang; Mariaty Hardiana Putri Falo; Leonarda Alfadina Tabun; Yosep Ejercito Falo; Vinsensius Ade Nong +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.

Dadang Purwo Ariwidodo; Mohamad Johan Efendi; Elly Joenarni

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how changes in company value are affected by profitability, liquidity, and asset structure using a case study of PT Bank Central Asia Tbk from 2017 to 2024. The Fixed Asset Ratio (FAR), which serves as a proxy for asset structure, the Return on Assets (ROA), which measures profitability, and the Current Ratio (CR), which measures liquidity, are the independent variables in the Price to Book Value (PBV) ratio. The study data came from BCA's public annual financial reports, and SPSS software was used to do multiple linear regression analysis. The findings demonstrate that changes in firm valuation are significantly positively impacted by profitability, suggesting that improved profit performance fosters favorable investor attitudes. On the other hand, throughout the observation period, changes in the company's value are not significantly impacted by liquidity or asset structure. This result is consistent with some earlier research, although it varies in the area of liquidity's impact, indicating a lack of consistency among investigations. Practically speaking, banking management may utilize the study's findings to develop financial plans that emphasize boosting profitability in order to optimize business value. Academically, this study adds to the body of knowledge on the elements that influence corporate value, particularly in the Indonesian banking sector, and addresses the present research gap on the impact of liquidity and asset structure.

Genova Furu; Dian Ferriswara; Sarwani Sarwani

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to develop an Integrative Conceptual Model of Public Services in Archipelago Characterized Regions through a study of multidimensional literature synthesis. The focus of the research is directed at four main dimensions, namely maritime infrastructure, adaptive legal frameworks, geography-based governance, and digital innovation, which interact with each other in forming an effective, adaptive, and sustainable public service system. The method used is qualitative research based on non-SLR literature review with a narrative-integrative approach according to the guidelines of (Winarno, 2020). A total of 15 national and international articles were analyzed using thematic coding and cross-dimensional synthesis techniques to identify patterns of interconnectedness between variables. The results show that maritime infrastructure is the foundation of service accessibility, adaptive legal frameworks ensure policy legitimacy and fairness, geography-based governance strengthens the effectiveness of decentralization, and digital innovation accelerates efficiency and public participation. The synthesis of these findings gave birth to a new conceptual framework called the Integrated Maritime Public Service Framework, which emphasizes the importance of synergy between physical, social, legal, and technological aspects of the archipelago. The conclusion of the study confirms that the paradigm of public service in the archipelago has shifted from a bureaucratic model to an integrative and collaborative approach based on Pancasila values. This research contributes to the development of public governance theory and provides a new direction for service policy in the Indonesian archipelago.

Rima Harati

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

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.

Fiola Amabel Yohana Sinaga; Susilowati Suparto; Hazar Kusmayanti

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the legal protection of children born from Toba Batak customary marriages that are not officially registered by the state. In Toba Batak customary law, a marriage is considered valid after all traditional ceremonies have been carried out, so that the child is recognized by the father's clan and social status within the customary community. However, state law requires marriage registration to ensure the certainty of the parents' legal status and the fulfillment of the child's civil rights. The absence of marriage registration has legal consequences in the form of limited recognition of the civil relationship between the child and the father, which impacts identity registration, access to public administration services, and the fulfillment of inheritance rights. This study uses a normative juridical method with analytical descriptive specifications through a review of laws and regulations, legal literature, and court decisions. The results show that preventive legal protection is realized through marriage registration to guarantee the child's right to identity. Meanwhile, repressive legal protection can be achieved through court decisions supported by valid evidence to confirm the child's legal status and ensure the fulfillment of their basic rights.

Mi'rojul Huda; Muhammad Farid Ilhamuddin; Muhammad Nuril Mukminin; Moh. Najmuddin; Esa.P.B.G.G Patridina

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The development of digital technology requires villages to transform not only their governance but also their public awareness of digital opportunities and risks. However, the process of digital transformation cannot be separated from the local socio-cultural context. This Community Service (PKM) activity aims to strengthen local wisdom-based transformational leadership as a strategy for dealing with digital dynamics in Pesanggrahan Village, Kutorejo District, Mojokerto Regency. The implementation methods included a situation analysis, program socialization, digital literacy seminars, discussions on Pancasila values, and mentoring for village officials, community leaders, religious leaders, and Karang Taruna youth. The activity results showed an increase in participants' understanding of digital literacy, media ethics, and the relevance of local values, such as cooperation, deliberation, and tolerance, in supporting the village's digital transformation. The community also showed enthusiasm for participating in the development of digital content and technology-based services. This PKM concluded that effective digital transformation requires adaptive, character-based leadership rooted in local cultural values. Collaboration between universities, village governments, and communities is an essential prerequisite for promoting inclusive and sustainable social change.

Rafael Ivo Jonatan; Rendra Arief Hidayat

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study analyzes the effect of Bitcoin prices, the LQ45 Index, mutual fund net asset value (NAV), and the net profit margin (NPM) of gold mining companies on the price of gold as a safe haven asset within the context of the Indonesian financial market. Gold is often seen as a safe haven asset that is the primary choice of investors when economic uncertainty increases, but the relationship between gold and various other investment instruments still requires further study. This study uses a multiple linear regression method with a robust standard errors approach to analyze 420 monthly and quarterly data observations during the 2018-2022 period. The results of the study found that the price of Bitcoin and the NPM of gold mining companies had a significant positive influence on the price of gold, while the LQ45 Index had a significant influence effect. Meanwhile, the NAV of mutual funds showed a significant positive influence that was not in line with the initial hypothesis. These findings indicate that gold does not always function absolutely as a safe haven asset, as its role is contextual and still influenced by the dynamics of other investment instruments such as digital assets, stock markets, and mutual funds. The study's results make an important contribution to financial literature by proving that the safe haven characteristics of gold are complex and dynamic, so investors need to consider various factors and market conditions before allocating investments to gold as a hedging strategy in their portfolios.

Muhammad Shoumil Burhanuddin Subari

International Journal of Religious Education and Philosophy 2025 International Forum of Researchers and Lecturers

The current practice of Islamic Religious Education (PAI) learning in schools still faces the challenge of the dominance of conventional methods that tend to be teacher-centered, so that the aspect of internalization of values by students is often not optimal . This article aims to describe the characteristics and conceptual relationships between the Social Interaction and Personal learning models in the context of PAI, while also examining the relationship between the two models with constructivist and humanistic learning theories . Through a literature study, the analysis shows that the Social Interaction model based on constructivist theory emphasizes the construction of knowledge through group dynamics, collaboration, and social interaction . Meanwhile, the Personal model based on humanistic theory is oriented towards the development of individual potential, self-awareness, and spiritual reflection . The results of the study conclude that the integration of these two models offers a holistic learning approach, where students not only understand PAI material cognitively, but are also able to actualize religious values through real social experiences and deep personal appreciation .

Bayu Tri Lenggono; Muhammad Rudy Rosehan; Muhammad Miqdad; Muhammad Afdil Hermawan; Suhaimi Suhaimi

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

Ariedasita Calleza Aulia; Rahma Khoirun Nisa; Sharofina Putri Endiana; Endrise Septina Rawanoko

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the improvement of students’ knowledge and the alignment of the Civic Education learning model with the characteristics of third-grade students at SDN Kadipiro. The research problem arises from the tendency of Civic Education in elementary schools to rely heavily on lecture-based instruction, which results in low student engagement and limited comprehension of abstract concepts such as rights and obligations. A descriptive qualitative approach was employed through observations, interviews, and documentation to obtain a comprehensive picture of the learning process, the instructional model applied, and classroom dynamics. The findings reveal that the teacher implemented a game-based Discovery Learning model that emphasizes exploration, categorization, verification, and independent conclusion-making by students. This model proved effective, as evidenced by 85% of students being able to understand and distinguish examples of rights and obligations in accordance with the Civic Education learning outcomes. The study also indicates that game-based learning is more compatible with the students’ predominant visual and kinesthetic learning tendencies, enabling them to maintain focus more effectively than when using traditional lecture methods. However, several challenges emerged, including variations in students’ writing literacy skills and the absence of a structured assessment rubric. These findings underscore the need for flexible instructional design, the integration of concrete learning media, and the implementation of more systematic formative assessment practices. Future research is recommended to develop differentiated instructional strategies and to utilize more diverse media to accommodate the needs of heterogeneous classrooms.

Latia Anggun Paramita; Alfiani Nurjannah; Aulia Ratna Dewati; Endrise Septina Rawanoko

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Civic Education (PPKn) serves as an essential foundation for cultivating students’ moral character and citizenship values at the elementary level. This study examines the role of PPKn in shaping the noble character of Grade 2 students at SD Negeri 2 Pereng, identifies existing challenges in its implementation, and proposes strategies for improvement. Using a descriptive qualitative approach, data were collected through classroom observations and interviews with the Grade 2 teacher. The findings show that PPKn contributes significantly to developing students’ discipline, responsibility, cooperation, politeness, and patriotism through structured routines such as daily prayers, class duties, simple deliberation activities, and flag ceremonies. The teacher’s modeling and guidance further reinforce value internalization. However, limited audiovisual media, uneven literacy skills, and classroom management issues hinder optimal implementation. Effective solutions include simplifying learning materials, utilizing accessible visual media, strengthening teacher facilitation, and enhancing collaboration between school and parents. Overall, PPKn remains vital in supporting character development when supported by adequate strategies and consistent habituation.

Anisa Dewi Maulidiya; Ilun Muallifah

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

In the era of globalization, language proficiency in early childhood is crucial for supporting their cognitive and social development. At RA Masjid Al Akbar Surabaya, a bilingual program (Indonesian-English) is implemented for Group B to optimize children's language skills. This study aims to analyze the impact of the bilingual program on children's speaking, listening, and language comprehension aspects. The research method used is descriptive qualitative, with data collection techniques through observation, interviews with teachers and parents, and documentation. The subjects of the study are children in Group B who participate in the bilingual program. The results show a positive impact of the bilingual program on children's language development. Children are able to interact actively in both languages, both in speaking and listening, and show improvements in language comprehension. This bilingual program has proven effective in enhancing children's communication skills and supporting holistic language development from an early age. Therefore, the bilingual program at RA Masjid Al Akbar can be used as a model for developing language skills in early childhood to prepare them for the challenges of globalization in the future.

Dwi Bhakti Iriantini; Wahyudiono Wahyudiono; Santirianingrum Soebandhi; Yuda Prawira; Nisrina Dwi Nur Raniah

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This community service program aims to provide management assistance to micro and small batik industries in optimizing digital platform and social media-based marketing. This allows these micro and small batik industry players to reach a wider network and ensure their business sustainability in the future after the pandemic. This community service program uses a qualitative descriptive approach, which aims to capture the real-world conditions related to the management of batik industry players in Mojokerto. This mentoring program was attended by micro and small batik industry players, primarily small and craft industries, including 10 batik artisans and industry managers residing in Mojokerto. The mentoring method was implemented through four stages: a) identifying mentoring needs for micro and small batik industry players, b) selecting management literacy priorities, c) designing a management literacy mentoring program, and d) implementing the management mentoring program for micro and small batik industries. The management mentoring program indicates that micro and small batik industry players require ongoing marketing and business development management mentoring. After entering the COVID-19 pandemic, batik industry players in Mojokerto have not been able to recover to pre-COVID-19 levels in 2019. The management mentoring program includes four stages: a) delivering material on the role of management, business sustainability, business problems, and formulating solutions; b) identifying relevant management problems discussed in a focus group discussion; c) mentoring on marketing aspects and optimizing the role of cooperatives within batik industry groups; d) mentoring on business sustainability management through digital business optimization. Through this structured management mentoring program, micro and small batik industry players will be able to improve their management and business management.

Satria Berbudi; Cici Rosmala; Aulia Rahmi; Ari Sarah Sofura; Siti Nuridah +3 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

Arnold Ismael Kewilaa; Albertus Sairudy; Demianus Adrian Dolaitery; Edeleta Koupun; Yulma Enggelina Beay +10 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The purpose of this activity is to socialize the implementation of biosecurity as an effort to prevent disease in cattle in Luhulely Village, Pulau Letti District, Southwest Maluku Regency. This activity was carried out using a socialization method involving beef cattle farmers and all Luhulely Village staff. The implementation of the activity was divided into 2 sessions, namely a material presentation session and an interactive discussion session. Some general steps in implementing biosecurity include the following: access management, animal movement control, cleanliness and sanitation, waste management, animal health monitoring, and vaccination. This socialization activity was attended by approximately 20 participants consisting of beef cattle farmers and several Luhulely Village staff. Several important things that can be concluded from the implementation of this activity are as follows: the majority of farmers showed an increased understanding of the importance of biosecurity after participating in the socialization, the farmers expressed their readiness to implement various biosecurity measures, such as quarantine of new livestock, waste management, and provision of adequate sanitation facilities in the livestock area, and several farmers requested further assistance regarding the implementation of more detailed biosecurity, including correct livestock vaccination techniques. The conclusion of this activity is that the socialization of biosecurity implementation on cattle farms is expected to increase farmers' awareness and understanding of maintaining livestock health and preventing disease transmission. Through proper biosecurity implementation, it is hoped that healthy, more productive, and sustainable livestock conditions will be created.

Anis Rosida; Jumrodah Jumrodah

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This community service program aimed to enhance students’ knowledge and awareness regarding the use of natural ingredients in producing lavender-scented air freshener gel as a safe and environmentally friendly alternative. The activity employed an educational outreach approach, combining material presentations, video demonstrations, and direct observation of product samples. The program engaged 32 eighth-grade students at MTsN 1 Palangka Raya. Through these activities, students learned about the various natural ingredients used in the gel, the functional properties of each ingredient, and the environmental and health benefits of lavender aromatherapy. The results of the program indicated significant improvements in students’ understanding of gel production concepts and their ability to identify the characteristics of the products during observation. Students showed high enthusiasm for using natural ingredients in household products, which also contributed to enhancing their environmental literacy. Furthermore, the program provided MBKM students with valuable experience in delivering applied science education. The success of this program not only fostered students' awareness of sustainable practices but also provided an engaging learning experience. Based on the positive outcomes observed, the program is recommended for replication in other schools, with the addition of hands-on practice sessions to further reinforce the concepts learned.