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Enny Fitriani; Nur Asyah; Melati Yulia Kusumastuti; Aar Riana; Aling Wong +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

Healthy food plays an important role in maintening family healty an supporting the growth and  development of family members, especially children. This study aims to improve community knowledge about  the importance of consuming nutritious and balanced food in order to achieve a healthy family. The metod used is a quantitative descriptive study with a survey approach through interviews with the community in Bingkat Village, Pegajahan Districh, Serdang Bedagai Regency. The results show that most people already understand the importance of choosing nutritious and balanced food, although there are still limitatiuns in understanding food additives. The aducational program conducted was able to increase pblic awareness in selecting healthy food, thereby helping to prevent digestive disrders, support children’s growth, end maintain overall family health. In outreach, education about healthy food is essential to  improve the quality of family health. It s expected that the community can implement a balanced nutritional diet to achieve a healthy family.  

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari

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

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Titin Sutinah; Dinari Ambarita

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

Alfinas Syrifah; Annisa Naziatul Azizah; Dinda Aprilia

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Social Studies (IPS) learning in elementary schools plays an essential role in developing students’ critical thinking skills and civic attitudes as part of 21st-century competencies. However, in practice, IPS learning is still commonly teacher-centered and lacks contextual learning experiences, resulting in low student engagement and limited development of higher-order thinking skills. This study aims to analyze the implementation of Project-Based Learning (PjBL) in IPS learning to enhance critical thinking skills and civic attitudes of grade VI students at SDN Prekbun. The research employed a qualitative approach with a case study design. Data were collected through classroom observations, semi-structured interviews with teachers, students, school principals, and parents, as well as documentation of learning activities. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the implementation of PjBL effectively enhances students’ active participation, critical thinking skills in analyzing social issues, and civic attitudes such as responsibility, cooperation, and social awareness. Learning becomes more meaningful as students are directly involved in contextual, collaborative, and problem-based project activities. Despite these positive outcomes, several challenges were identified, including limited learning facilities, time management constraints, and variations in students’ confidence levels. This study implies that PjBL is an effective instructional model for strengthening character education and developing 21st-century skills in elementary social studies learning

Yelvita Pratama Candra; Abdurahman Abdurahman

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the short story “Siapakah Keluarga dari Tubuh yang Kacau Itu?” by Radja Sinaga using structural and moral approaches in order to obtain a comprehensive understanding of its content and meaning. The structural approach is employed to examine intrinsic elements, including theme, characters and characterization, plot, setting, point of view, language style, and message. Meanwhile, the moral approach is used to reveal the ethical values and life lessons contained in the short story. This study applies a descriptive qualitative method, with data collected through library research by means of intensive reading and systematic note-taking of the text. The results show that the short story demonstrates a strong structural unity, with the main theme focusing on human suffering caused by war and the loss of family. In addition, several moral values are identified, such as humanity, familial love, criticism of violence, loss of identity, and resilience in facing suffering. The use of the second-person point of view also strengthens the reader’s emotional engagement with the story. Therefore, the combination of structural and moral approaches provides a deeper understanding of the meaning of the short story and its relevance to real-life contexts. This study is expected to enrich literary studies and enhance readers’ appreciation of literary works.

Husni Husni; Reski Idrus; Sapriadi Sapriadi; Basri Basri

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

Regina Suci; Agung Zulfikri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the comparison of the impact of financial and non-financial compensation effectiveness on turnover intention among Generation Z employees. The high turnover rates within Generation Z, despite receiving adequate financial compensation, indicate a shift in their preferences regarding the workforce. Generation Z tends to seek more than just financial compensation, such as flexibility, a supportive work environment, and opportunities for growth. The method used in this study is a literature review, analyzing various relevant scholarly journals related to strategic compensation, Generation Z characteristics, and turnover intention. The research findings show that non-financial compensation has a more significant impact in reducing turnover intention among Generation Z compared to financial compensation. Therefore, companies need to focus on aspects such as work-life balance, career development opportunities, and an inclusive and supportive work culture. These findings provide valuable insights that companies should adopt a more holistic reward approach through the total rewards concept, which includes both financial and non-financial compensation, in order to enhance loyalty and retention of Generation Z employees in the long term.

Ulhaq, Muhamad Zia; Desmira , Desmira; Azamah , Miftakhul; Nazifah , Imratul; Rizkiana, Meisya Dwi +1 more

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study analyzes the performance of three types of controllers—PID, Fuzzy-PID, and Model Predictive Control (MPC)—in maintaining water level stability in a dam system. Proper water level regulation is essential to prevent flooding, ensure adequate water distribution, and maintain the structural safety of the dam. Previous studies have widely implemented PID and Fuzzy-PID controllers; however, MPC offers significant advantages through system prediction and multivariable optimization. This research compares the performance of the three controllers through simulation analysis using a second-order mathematical model. The results indicate that MPC has the potential to deliver a faster settling time and a smaller steady-state error compared to PID and Fuzzy-PID, although it requires higher computational complexity.

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Olivia Fitra Ilma Fadlila Humaida Habib; Andi M. Faisal Bakti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Khusnul Neva; Elsa Julianti; Melta Aprillia Santi; Syawallina Khoirunisa; Minarsi Minarsi +1 more

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the suboptimal use of intelligence tests in guidance and counseling services in schools, despite their important role in understanding students’ cognitive abilities as a basis for providing appropriate services. This study aims to examine the utilization of intelligence tests in guidance and counseling services to support the optimization of students’ academic development. The method used is a literature review with a qualitative approach through the analysis of 25 relevant scientific articles published between 2022 and 2026, using content analysis techniques. The results indicate that intelligence tests play an important role in identifying cognitive abilities, supporting the planning of guidance and counseling services, assisting in academic decision-making, and guiding interventions for students’ learning difficulties. In addition, intelligence is also related to academic achievement, although it is influenced by other factors such as motivation and the learning environment. However, the findings also reveal a gap between the theoretical potential of intelligence test utilization and its implementation in practice, which still faces limitations, particularly in the integration of assessment results and the accuracy of interpretation. The implications of this study highlight the need to improve counselors’ competence in the use of psychological assessments and to optimize the systematic use of test results in order to support more effective guidance and counseling services in developing students’ academic potential.

Elisabet Djunaidy

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2026 Pusat riset dan Inovasi Nasional

Differential equations involve derivatives of unknown functions and are widely used in mathematical modeling of various real-world problems. They can be classified based on linearity, homogeneity, coefficients, number of independent variables, degree, and order, thus requiring appropriate solution methods. One commonly used approach is the reduction of order method, which simplifies equations by reducing their order step by step. However, this method generally requires the solution of the corresponding homogeneous equation as an initial step. This study aims to solve nonhomogeneous linear ordinary differential equations of order with constant coefficients using the reduction of order method without determining the homogeneous solution. This research is a theoretical study based on relevant references concerning solution methods and types of differential equations. The procedure consists of two main stages: determining the fundamental symmetric polynomial variables based on the coefficients and constructing a sequence of solutions through first-order linear differential equations obtained from the reduction process. The results show that this method systematically produces the general solution of linear differential equations of order , making it an effective and efficient alternative approach

Felix Riondi Sugar; Anjelinus Sandri; Marselinus Langgor; Adelberto Wili Boko; Iluminata Fatreimin Adur +2 more

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study examines the eco-eschatological dimensions embedded in the myths and traditions of pante among the Manggarai people of East Nusa Tenggara, Indonesia. The pante tradition is not merely understood as an economic activity involving the tapping and processing of palm sap, but also as a cultural practice that embodies ecological, spiritual, social, and ethical values. Through this tradition, the Manggarai people maintain a harmonious relationship with nature and recognize their responsibility toward the environment as part of a sacred cosmic order. This study employs a qualitative approach based on literature review and hermeneutical-theological analysis to explore the symbolic meanings and theological implications of the pante myth. The findings reveal that the pante myth reflects the Manggarai people’s cosmological worldview, in which nature is regarded as a living and sacred reality that must be respected and protected. Furthermore, the tradition promotes an ethic of sustainability that discourages excessive exploitation of natural resources and encourages balance between human needs and environmental preservation. From an eco-eschatological perspective, the pante tradition represents a vision of hope for the restoration of relationships among humans, nature, and God, anticipating the fulfillment of the “new heaven and new earth.” Therefore, this study affirms that Manggarai local wisdom provides a valuable contribution to the development of contextual, ecological, and sustainable theology in contemporary society.

Makruf, Solihan; Anwari, Amalia Nur; Aula, Muhammad Iqbal; Yusup, Deni Kamaludin

DINAMIKA HUKUM 2026 Universitas Stikubank

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment

Elyse Silvia Purba; I Gusti Putu Suharta; I Made Suarsana

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2026 CV. Alim's Publishing

This study focuses on examining the effectiveness of the metacognitive guidance approach in mathematics education using the Systematic Literature Review (SLR) method. Metacognitive strategies are considered a relevant approach in 21st-century education because they encourage students to plan, monitor, and evaluate their thinking processes independently. The literature search was conducted via Google Scholar using appropriate keywords and yielded 306 articles in the initial stage. Subsequently, the selection process followed the PRISMA flowchart, including the removal of duplicate articles, screening based on titles and abstracts, and eligibility assessment through full-text review. From these stages, 12 articles meeting the inclusion criteria were selected as the basis for analysis. The study’s findings indicate that metacognitive guidance has a positive impact on mathematics learning, particularly on students’ problem-solving skills, critical thinking, mathematical literacy, and learning outcomes. This approach also enhances metacognitive awareness, enabling students to be more focused in selecting strategies, monitoring the learning process, and evaluating the results. Thus, this strategy is worthy of integration by teachers to strengthen the quality of learning and higher-order thinking skills.

Kohar Sep Rival; Syamsul Hadi; Ryan Bagus Syahputra; Muhamad Rayhan Wahyu Saputra; Unedo Richwell Morado Manullang

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The general metal clothes hanger that is still made manually is not strong enough as a problem faced. The purpose of making is to obtain a clothes hanger made of aluminum wire with a diameter of 3 mm with a length of 45 cm that is light and strong enough. The manufacturing method includes: clothes hanger design, making a bender in the form of a jig from semi-automatic clothes bending steel, preparing raw materials for AA1100 type aluminum wire with a diameter of 3 mm, preparing bending tools and labor, cutting 3 mm diameter wire with a length of 100 cm, bending the wire into a clothes hanger, finishing according to orders painted or anodized or left in natural color, quality and dimension inspection, and packaging. The manufacturing results are clothes hangers made of aluminum wire with a diameter of 3 mm, a length of 45 cm weighing 150 g which can withstand a load of around 2 kg, a total production cost of IDR 2319/unit, and a process duration of 72 seconds/unit which implies that the manufacturing is feasible to be applied to small and medium scale industries or businesses.

Kristeno, Marianus Rago; Chiaralazzo, Monica Innanda; Pius X, Intansakti

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

 The ecological crisis calls for faith formation that can foster contextual ecological awareness among the faithful. One relevant approach is through catechesis that integrates local wisdom, such as the Batang Garing symbol in Dayak culture. This study aims to explore the ecological values embedded in the Batang Garing symbol and to reflect on them in the light of Church teachings in order to formulate a contextual ecological catechesis model. The method used is qualitative research with a literature study approach, employing descriptive-analytical and comparative analysis of theological and cultural sources. The findings show that Batang Garing contains values of relationality, cosmic balance, and moral responsibility that are aligned with the concept of integral ecology in Church teachings. The integration of these values into catechesis enables a more contextual, communicative, and transformative faith formation. The implication of this study highlights the importance of developing catechetical models based on local culture as an effective means to foster ecological awareness among the faithful and to encourage concrete actions in caring for creation as an expression of faith.

Sri Rahayu

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

Farah Hana Dzakiyah; Rio Haribowo

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

Purwanty Elizabeth Lawalata; Ria Efkelin; Yurita Mailintina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Services in the health sector are a form of public service that must be implemented properly by the government. In the context of health services, the importance of effective and efficient implementation cannot be ignored because this has a direct impact on people's quality of life. In order for health services to achieve their goals, various requirements must be met, including the availability of adequate facilities and infrastructure, a harmonious relationship between patients and service providers, easy accessibility, and high quality. The aim of this research is to determine the description of the service quality of administrative staff. at the Kelapa Gading Community Health Center. The method used is descriptive with a quantitative approach which produces univariate results. This research was conducted at the Kelapa Gading Community Health Center with a total of 150 respondents. The variables in this research are Service Procedures, Completion Time, Service Costs, Service Products, Facilities and Infrastructure, Accreditation of Service Officers. The population in this study were all 1.216 outpatients with a sample of 150 respondents.