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Muhammad Ras Muis; M. Asyari Syahab; A'an Nurhadi; Atika Aini Nasution

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

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

Tri Novita Idris; Lita Lita

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Pasien CHF sering mengalami intoleransi aktivitas akibat kelelahan dan sesak napas. Salah satu intervensi untuk mengatasi masalah tersebut adalah mobilisasi dini. Tujuan penerapan mobilisasi dini ini adalah untuk menganalisis efektifitas mobilisasi dini terhadap tekanan darah, denyut nadi dan saturasi oksigen. Metode penelitian ini menggunakan Studi Kasus. Jumlah responden penerapan ini berjumlah 2 pasien terbagi menjadi pasien intervensi dan pasien kontrol. Hasil penerapan menunjukkan setelah dilakukan mobilisasi dini kepada pasien intervensi didapatkan peningkatan tekanan sistolik sebesar 10 mmHg dan diastolik sebesar 10 mmHg. Sedangkan pasien kontrol terjadi peningkatan tekanan sistolik sebesar 10 mmHg, namun tekanan diastolik tetap. Denyut nadi pada pasien intervensi mengalami peningkatan 18x/menit. Sedangkan pasien kontrol terjadi peningkatan 23x/menit. Saturasi oksigen pada pasien intervensi mengalami kenaikan 5% dan pasien kontrol tidak mengalami kenaikan pada saturasi oksigen. Jadi dapat disimpulkan dari penerapan ini bahwa ada pengaruh mobilisasi dini terhadap tekanan darah, denyut nadi dan saturasi oksigen di ruangan krisan RSUD Arifin Achmad. Disarankan kepada perawat dan pihak rumah sakit agar tetap dapat mengembangkan penerapan mobilisasi dini menjadikan intervensi ini sebagai rujukan asuhan keperawatan dalam mengendalikan status hemodinamik.  

Laura Bianca Sylvia Huwae; Ronald Darlly Hukubun; Michael Hemsly Munda; Lusty Inggina Makatita; Christofel Elia Rahakbauw +1 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Hypertension is a highly prevalent non-communicable disease often referred to as "The Silent Killer" because it rarely shows symptoms until it causes serious complications such as stroke, kidney failure, and heart disease. This community service activity aims to optimize the Mobile Blood Pressure Monitoring Program as a hypertension screening method in Sanahu Village. The methods used include participant data collection, blood pressure checks with a manual sphygmomanometer, and health education on hypertension prevention. A total of 96 participants participated in this activity, and the results showed that 58 participants (60.4%) were hypertensive. This program has proven effective in reaching communities with limited access to health services and raising public awareness about the importance of early detection of non-communicable diseases. In addition, this activity succeeded in providing knowledge to the community about how to prevent hypertension and the importance of maintaining a healthy lifestyle, which is expected to reduce the incidence of hypertension in the future.

Winda Arista; Siti Anisah; Pristisal Wibowo

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Distribution transformers play a critical role in delivering electrical energy from medium-voltage networks to low-voltage consumers. At ULP Medan Kota, several distribution transformers have been operating with loads exceeding 80% of their nominal capacity, posing risks of overloading, efficiency reduction, and equipment failure. This study aims to analyze the performance of distribution transformers based on actual load data and evaluate mitigation strategies through the implementation of additional parallel transformers (trafo sisip). The methodology includes data collection, load and current calculation, and simulation of load distribution after transformer insertion. The results show that the installation of trafo sisip reduces the load on the main transformer by approximately 50% and significantly lowers the current to safer levels. Moreover, placing the trafo sisip at an optimal position minimizes voltage drop to as low as 0.0745 Volts. Therefore, the addition of trafo sisip is proven to enhance the reliability, efficiency, and operational life of the power distribution system at ULP Medan Kota.

Melki Marten; Revia Oktaviani; Windhu Nugroho; Tommy Trides; Albertus Juvensius Pontus

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Guaranteeing the geotechnical stability of slopes is an absolute prerequisite for the sustainability of open pit mining operations, considering the potential for multidimensional losses due to slope failure. The specific geological conditions at PIT B1 PT. Pancaran Surya Abadi, which is composed of sedimentary rocks (coal, sandstone, and claystone), are susceptible to degradation and softening, especially due to high rainfall that causes an increase in pore water pressure and a decrease in rock shear strength. This study aims to analyze the stability of highwall slopes using the Morgenstern-Price Method to determine the Safety Factor (SFF) value according to Ministerial Decree number 1827 K/30/MEM/2018, and continued with a semi-quantitative risk analysis. The analysis results show that the initial slope has a static SFF of 0.77 (Not Safe). After redesign, the recommended optimal single slope geometry is: sandstone (Height 5 m, Angle 20°, Berm 5 m) and claystone (Height 10 m, Angle 60°, Berm 5 m). This redesign resulted in a FK of 1.34 (Safe). Sensitivity analysis to groundwater level rise (GTL) showed that the GTL value remained safe (GTL ≥1.30) up to a 30% increase in GTL. However, a 40% to 80% increase in GTL caused the GTL to decrease (1.28–1.21), classified as Medium Risk. A 100% increase in GTL drastically reduced the GTL to 1.05, classified as High Risk. This study emphasizes the need for close monitoring and additional drainage to maintain the long-term stability of slopes under the influence of rainfall.  

Irfan Fauzi; Arini Nabila Azzahra

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

State-based conservation in Indonesia often faces institutional failure and social resistance, resulting in continued deforestation. Conversely, Indigenous conservation models in West Java, specifically the Leuweung Larangan (forbidden forest), demonstrate significant ecological resilience. However, the legal standing of these customary practices within Islamic jurisprudence remains under-theorized, creating a dichotomy between Adat (custom) and Sharia. This study proposes a juridical reconstruction of the Sundanese taboo mechanism (Pamali) as Jarimah Ta’zir (discretionary sanction) to strengthen environmental law enforcement. Utilizing a socio-legal approach and ecological hermeneutics, this research analyzes Yusuf al-Qardhawi’s concept of Fiqh al-Bi’ah and Seyyed Hossein Nasr’s sacred science, alongside relevant empirical data on Indigenous forest governance. The findings demonstrate that Leuweung Larangan structurally manifests as Hima Syar’i (sacred protected zone). Operationally, Pamali functions not merely as a cultural myth, but as a preventive legal instrument (Sadd al-Dzari’ah) where environmental violations constitute religious criminal acts. This creates a "Sundanese Eco-theology" model that establishes a double-layered compliance system—social sanctions and theological liability—proving more effective for carbon preservation than state regulations alone. The study recommends integrating this model into the Green Constitution framework to resolve tenurial conflicts and enhance climate resilience.

Sudrajat, Muhammad Haris

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

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

Maya Sofiana; Ulfi Pristiana; Estik Hari Prastiwi

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

This study aims to determine and analyze service waiting times, identify the root causes of long queues, and develop a strategy to improve service performance at the 5361137-gas station (SPBU) at the Surabaya-Gresik Toll Rest Area. The research method used is a mixed-methods approach with an exploratory sequential design. This study combines quantitative analysis using Queuing Theory to measure system performance (arrival rates and service times) and descriptive qualitative analysis using a Fishbone Diagram. Data were collected through direct observation, interviews, and g-form techniques. The results indicate that the current queuing system performance is in a critical or severe condition, indicated by a server utilization rate of 0.94 to 1.02 during peak hours. The average time spent by vehicles in the system is 14.3 minutes, of which 9.6 minutes (67%) is spent waiting in the queue. Fishbone diagram analysis revealed that the root cause of the main problem lies in the complex interaction of factors: Machine factors (EDC signal failure and pump repair downtime), Human and Method factors (implementation of static shifts and reactive maintenance), and Environmental factors (narrow layouts that hinder large vehicle maneuvers). As a solution, this study formulated a hybrid improvement strategy that includes short-term business process engineering (the use of Floating Staff and lane segregation) and long-term investment in additional pumps to change the queuing model from Single Channel to Dual Channel. This strategy is expected to reduce the utility level to a safe zone below 0.80 with a target waiting time of 3–5 minutes.

Gede, Muhammad Habib Ali; Mulyadi , Roza; Haryono, Selly

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Flaviana Lidia Yuyun; Rex Tiran; Ambrosius Dedi A. Sinu

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

Tatang Setya Budi; Tulus Subagyo

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

PT. Tirta Fresindo Jaya, specifically its Pasuruan plant as the producer of Pucuk Harum Tea beverage, requires a large supply of steam to support various production processes. This steam is used in the process of heating tea leaves, heating water through a heat exchanger, and heating chemicals and water in the cleaning in place (CIP) process. Steam pressure of 5 bar that is flowed to the process equipment will undergo condensation to produce condensate. To separate steam and condensate, steam traps are used, consisting of several types, namely mechanical, thermostatic, and thermodynamic. However, in operational practice, steam trap malfunctions often occur, either in the form of steam leaks that are wasted with condensate or failure to drain condensate from the system. This condition causes a decrease in the efficiency of the steam piping system and increases the workload of the boiler. As a result, fuel consumption and boiler feed water requirements become greater than ideal conditions. Therefore, this study aims to analyze the energy and operational losses caused by steam trap malfunctions, as well as evaluate their impact on boiler system performance and steam utilization efficiency at PT. Tirta Fresindo Jaya Pasuruan plant.      

Riskita Riskita; Muhammad Abdur rohim; Ni’matur Rohmah; Nur Faizah; Muslehatul Fa’izeh +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

Mad Yusup; Diyaa Aaisyah Salmaa Putri Atmaja; Purbawati Purbawati; Ida Rosanti; Tommy Mohammad Chadiq +1 more

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

Mining operations rely heavily on the performance and reliability of heavy equipment used in the production process. One of the most important hauling units in open-pit mining is the dump truck, which functions to transport overburden and coal from the mining front to disposal areas. Due to high operational intensity, dump trucks require effective maintenance management to ensure equipment reliability and reduce unexpected downtime. However, maintenance activities are often carried out based only on routine service schedules without analytical planning based on historical data. This study aims to analyze the implementation of forecasting methods in maintenance management to improve the effectiveness of dump truck maintenance planning in mining operations. The research was conducted during field work practice at PT Putra Perkasa Abadi Jobsite BIB, Tanah Bumbu, South Kalimantan. The data used were historical maintenance records of dump truck units obtained from the maintenance department. The research method used a quantitative approach with time series forecasting analysis to identify maintenance patterns and estimate future maintenance needs. The results show that forecasting-based maintenance planning can help companies predict maintenance requirements more accurately and prepare maintenance resources more efficiently. Furthermore, the implementation of forecasting methods can reduce unexpected equipment failures and support operational efficiency in mining activities.

Rika Purnama Sari

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze bibliometric data using the supporting application Publish or Perish and mapping tools in VOSviewer with data in RIS format. The method used is descriptive quantitative to examine how Project-Based Learning can enhance creativity skills in entrepreneurship. From the search results, 200 journals were found from the years 2015-2024, which were then grouped into three categories based on their publication year. After categorizing the journal data, the most published articles were in 2022, indicating an opportunity for further research on the theme of entrepreneurial creativity. Entrepreneurial creativity can be possessed by students and can be developed through education. Entrepreneurship education is crucial to fostering creativity, innovation, and entrepreneurship, and provides information to those who wish to establish small-scale businesses. Entrepreneurship education can turn an individual into an entrepreneur and positively influence entrepreneurial attitudes and innovation. Entrepreneurship education not only imparts practical knowledge on how to start and manage a business but also plays a vital role in developing an entrepreneurial mindset, attitude, and skills such as perseverance, resilience to failure, and the desire to learn and grow. Project-based learning models can be used to enhance entrepreneurial motivation, as students not only understand the ideas but can also explain the importance of the knowledge and skills acquired.

Kayubi Kayubi; Indra Ruswadi; Marsono, Marsono

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

Depression is one of the mental health problems that often arise in patients with chronic diseases, such as diabetes mellitus, hypertension, and chronic kidney failure. This condition not only impacts the patient's quality of life, but also affects the treatment process and the burden on the family. However, mental health literacy in the community is still low, so targeted preventive and curative efforts are needed. The Community Service Program (PKM) aims to improve people's mental health through educational interventions with scientific booklet media that are easy to understand and apply. The activity method is carried out in a participatory manner, including the preparation stage, socialization, educational implementation, and evaluation. Education is provided to the community with a focus on preventing depression through a healthy lifestyle, stress management skills, and early intervention efforts by seeking professional support. Evaluation is carried out through pre-post tests, observations, and group discussions. The results of the activity showed an increase in public knowledge about depression, a change in attitudes to be more open in expressing feelings, as well as practical skills in relaxation, maintaining sleep patterns, and building social support. Participants also better understand the importance of seeking professional help when depressive symptoms are getting worse. The conclusion of this PKM is that the scientific booklet has proven to be effective as a preventive and curative educational intervention medium, and can be an innovative strategy in improving the mental health of people affected by chronic diseases.

Bambang Aditio; Aldri Finaldi; Asnil Asnil

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the dynamics of Data Driven Policy implementation in Indonesia, which faces a disconnect between the ambitions of digital regulation and the reality of execution on the ground. Using a qualitative approach with the Three Lenses of Evidence-Based Policy analysis framework (Head, 2008), this study examines the interaction between scientific evidence, political considerations, and professional practices in government data governance. The results show that although legal infrastructure such as Satu Data Indonesia (SDI) has been established, its effectiveness is hampered by structural barriers: the dominance of sectoral egos and a culture of intuitive decision-making (political lens), as well as a mix of digital talent and resistance from a paternalistic bureaucratic culture (practical lens). These findings confirm that data fragmentation and cybersecurity incidents are not simply technical failures, but rather systemic governance failures. Therefore, this study recommends a “soft reform” strategy that integrates the enforcement of technical standards, budget incentive mechanisms, and digital leadership transformation to align data validity with the political realities of the bureaucracy.

Reza Nandhika Putra Wijaya; Syamsul Hadi; Mochammad Reza Maulana Ramadhon; Bintang Erlangga; Yohan Nur Azizi +1 more

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem with a 4-stroke gasoline engine-driven electric generator is a decrease in tool performance due to wear on important components for the stator, cooling fan, air filter, oil filter, and gasket. The purpose of component replacement planning is to obtain replacement costs, maintenance schedules in 2027, and the ratio of maintenance costs to profits. The component replacement planning method includes collecting maintenance data from previous years, applying the inspection-replace-repair-overhaul (IRRO) method, assessing component conditions, predicting component lifespan, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting spare part replacement times, predicting maintenance costs in 2027, and calculating the ratio of maintenance costs to profits. The results of the replacement planning obtained maintenance costs in 2027 amounting to IDR 570,007,- with an estimated electric generator rental rate of IDR 30,000,-/hour which has the potential to be rented for 128 hours/year, a profit of IDR 3,840,000,- was obtained, and the ratio of maintenance costs to profits was 14.84% which implies that a 2.5 kW electric generator that uses gasoline-pertalite fuel of around 1.5 liters/hour at maximum power is still suitable for use in the next few years and has the potential to generate profits.

Amanda Nursabela Ilmahdy; Oline Thio; Nabila Nurindah Shalehah; Satria Rozy Habi Pratama; Margareth Henrika +1 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation

Hilmi Satria Himawan; Verra Rizki Amelia; Anggun Permata Husda; Rahayu Alkam

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.