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Alienra Davry Nanda Kadun MT; Terianus Luther Safkaur; Ferry Rhendra Pananda Putra Sitorus

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This community service was carried out at the Abar traditional pottery craftsman studio "Titian Hidup" with the aim of strengthening business competitiveness through the development of branding strategies based on local wisdom. Pottery crafts in Papua, especially in Kampung Abar, not only represent technical skills, but also contain philosophical values that reflect the history and cultural life of the indigenous peoples. However, until now pottery products do not have a brand identity that is able to express the richness of meaning and character that they have. The method of service includes deepening the philosophical character of the product, the application of technology, and socialization to craftsmen. This approach is designed to build awareness and knowledge about the importance of branding as an instrument to strengthen business identity. The results of the service show that artisans are beginning to understand the concept of professional branding, including product differentiation, cultural narratives, and the use of digital technology to expand market access. In addition, this activity encourages the adaptation of artisans to modern market developments without losing the cultural roots that characterize the product. Thus, this service contributes to the preservation of local culture while increasing the sustainability of the traditional Papuan pottery craft business through a structured and contextual branding strategy.

Sri Yulianty Mozin; Sesilia U. Taidi; Marsha Oktaviani Sila; Fija Ahaya

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the relationship between organizational culture and the sustainability of public service innovation within government bureaucracy. Although many public service innovations show positive results in the initial stages, many do not sustain in the long term. This indicates the presence of fundamental factors affecting innovation sustainability, one of which is organizational culture. Organizational culture plays a role in shaping the behavior, values, and work methods of civil servants in providing services to the public. This study aims to analyze the role of organizational culture in supporting or hindering the sustainability of public service innovations. Using a Systematic Literature Review (SLR) approach, this study analyzes 20 relevant scientific articles from 2002 to 2025. The results indicate that hierarchical, rigid, and administratively-oriented organizational cultures hinder innovation sustainability. Other factors such as low leadership support, limited incentives, and resistance to change also strengthen these barriers. Conversely, an open, collaborative, and adaptive organizational culture to change enhances the likelihood of innovation sustainability. In conclusion, the success of public service innovations is greatly influenced by the organizational culture underlying the behavior of civil servants. Therefore, transforming organizational culture to be more innovative and adaptive is a strategic step to strengthen the sustainability of innovation.

Fria Setiono

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Firman Hadi Sukma Pratama; Syaad Patmanthara; Mokh Sholihul Hadi

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The rapid growth of the Internet of Things (IoT) has driven numerous innovations in wireless communications that not only demand technical efficiency but also raise philosophical questions about the nature of scientific knowledge. One such innovation is Physical Layer Network Coding (PLNC), a communication technique that utilizes signal interference as a source of information to enhance system performance. This paper examines the philosophical dimensions of science within PLNC, focusing on three fundamental aspects: ontology, epistemology, and axiology. Ontologically, PLNC represents a new paradigm in wireless communication that reinterprets interference not merely as noise but as an opportunity. Epistemologically, knowledge of PLNC is derived through scientific methods such as mathematical modeling, experimentation, and simulation—yielding intersubjective and verifiable truths. Axiologically, PLNC holds practical value in terms of energy efficiency, data reliability, and contributions to the sustainability of IoT ecosystems, while also raising ethical considerations regarding privacy and information security. Thus, this study demonstrates that the development of PLNC cannot be separated from philosophical reflection, emphasizing the profound interconnection between technological advancement, scientific methodology, and human values.

Genova Furu; Dian Ferriswara; Sarwani Sarwani

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research examines the implementation of mobile public services in archipelagic contexts, where dispersed settlements, dependence on sea transportation, weather uncertainty, and limited digital connectivity significantly constrain service access and continuity. Although digital government has developed rapidly, most previous studies focus on urban or mainland settings and rarely consider geography as a determining factor. This creates a gap in understanding how archipelagic conditions interact with governmental capacity, governance structures, and frontline practices. The study aims to explain the mechanisms of mobile service implementation under these constraints and to develop an Archipelagic Implementation Framework that integrates context, capacity, governance, and outcomes. Using a qualitative single-case study approach in Raja Ampat Regency, Indonesia, data were collected through in-depth interviews, policy documents, and limited observation, then analyzed using hybrid thematic analysis. The findings reveal that archipelagic constraints lead to frequent rescheduling, hybrid online–offline service delivery, increased coordination demands, and connectivity challenges. Service sustainability depends on staff rotation, portable infrastructure, and adaptive strategies by frontline actors. The proposed framework highlights how contextual constraints shape administrative capacity, coordination, and service outcomes, offering practical insights for resilient public service delivery.

Yohana Dwi Fernanda; Nursalam Nursalam; Jim B. Kolianan

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Public space revitalization is an important strategy in urban development aimed at improving the quality of urban environments while stimulating social interaction and local economic activities. This study aims to evaluate the implementation of the Motang Rua Field revitalization program in Manggarai Regency and assess the extent to which the program achieved its intended development objectives. The study employed a qualitative descriptive approach. Data were collected through field observations, in-depth interviews with key informants including local government officials, project contractors, small business actors, and community members, as well as documentation related to the revitalization program. Data were analyzed through data reduction, data display, and conclusion drawing, supported by triangulation techniques to ensure data validity. The findings indicate that the revitalization program demonstrates a high level of relevance to community needs and aligns with the regional development vision of Ruteng Kota Molas. The implementation process shows strong coherence through effective inter-institutional coordination and consistency between planning and execution. The revitalization has also proven effective in improving public facilities, enhancing community social activities, and stimulating local economic growth through increased micro and small business activities. Furthermore, the program was implemented efficiently in terms of budget management and project timeline. The revitalization also contributes to strengthening socio-cultural values through the preservation of the historical figure Motang Rua and shows strong sustainability potential through increased public utilization of the revitalized space.

Yohana Maritza Fatma Ayu Widyoputri; Adestien Amalia Luthfi Nafisah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Digital transformation has reshaped the landscape of MSMEs in Indonesia, particularly those managed by Generation Z. This study aims to analyze key success factors of Generation Z MSMEs in building sustainable digital business ecosystems. The research employs a systematic literature review methodology by analyzing various academic sources, industry reports, and related publications from 2019-2024. Findings reveal five primary success factors: adaptive digital technology adoption, high digital literacy, social media utilization as marketing strategy, collaboration within digital ecosystems, and business sustainability orientation. Generation Z MSMEs demonstrate advantages in leveraging e-commerce platforms, digital payments, and data analytics for decision-making. Research implications provide strategic recommendations for MSME practitioners, policymakers, and stakeholders in developing ecosystems that support sustainable digital business growth, while emphasizing the importance of digital infrastructure and business mentoring aligned with digital native generation characteristics.

Sekar Farahdila Inabah; Muhammad Solikhin

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

Marsha Medina Zhabilla; Ni'ma Trirahayu Budiyanto

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

Arsita, Three; Komariyati Komariyati; Nugraha, Aditya

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

Mulyani Mulyani

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

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

Bureaucracies worldwide face increasing pressure to innovate due to rising citizen expectations, technological disruption, and fiscal constraints. The digital era offers significant opportunities to transform public service delivery by overcoming traditional administrative barriers. This study employs a multiple case study design, analyzing 18 innovative public service initiatives in Indonesia recognized for service innovation. Data were collected through document analysis, semi-structured interviews, and direct observations. Using Innovation Diffusion Theory and Institutional Theory, the study examines innovation adoption, implementation, and sustainability. The findings show that successful bureaucratic innovations share six key characteristics: strong leadership, citizen-centric design, effective use of digital technologies, incremental implementation, institutionalization through regulations, and external partnerships. However, major barriers include rigid regulations, risk-averse organizational culture, fragmented authority, limited resources, inadequate digital infrastructure, and political influences. Digital technology plays a crucial enabling role, yet it must be supported by organizational change, capacity building, and cultural transformation. This study provides policy recommendations to support regulatory reform, strengthen innovation systems, and foster innovation-friendly public sector environments.

Anissa Lestari

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

Muhammad Djody Satriani

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Indonesia’s mineral downstreaming policy has become a strategic instrument to increase the added value of natural resources and strengthen the country’s position in the global mineral value chain. This study aims to analyze the effectiveness of the mineral downstreaming policy in encouraging regional economic transformation through the development of an integrated nickel processing industry in Obi Island, South Halmahera. The research employs a descriptive qualitative approach using secondary data obtained from government publications, corporate reports, policy documents, and environmental reports. Key data sources include regional economic statistics from the Central Bureau of Statistics, corporate publications from Harita Nickel, and regulatory frameworks such as Law No. 3 of 2020 concerning Mineral and Coal Mining. The findings show that the downstreaming policy has transformed Indonesia’s nickel industry by shifting export patterns from raw ore toward higher value-added products such as ferronickel and Mixed Hydroxide Precipitate (MHP), which are essential materials for electric vehicle battery production. The integration of Rotary Kiln Electric Furnace (RKEF) and High Pressure Acid Leach (HPAL) technologies in Obi Island has strengthened Indonesia’s role in the global battery supply chain while also stimulating regional economic growth in South Halmahera. However, the rapid expansion of the nickel industry also raises environmental governance challenges that require stronger regulatory oversight and sustainable mining practices. Therefore, future policy implementation should emphasize balanced economic development, environmental sustainability, and effective governance in mineral resource management.

Sari, Nirmala; Anwar Sidik

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic leadership faces significant challenges related to personal integrity and institutional governance, requiring a comprehensive theoretical study to bridge these gaps. This research aims to examine the integration of prophetic values with system improvement to strengthen Islamic leadership in the modern context. The study employs a qualitative approach based on literature review and textual analysis, exploring Islamic leadership theories, public administration practices, and historical experiences of Islamic civilization. The findings indicate that Islamic leadership becomes more effective when the personal integrity of leaders is aligned with adaptive, transparent, and accountable institutional systems. These results emphasize that system improvement is necessary to ensure moral values are not limited to individual practice but embedded within organizational governance and social institutions. The study also highlights the relevance of Islamic leadership in addressing the era of disruption, where synergy between prophetic character and institutional reform is essential for sustainability. The research recommends emphasizing the synergy between moral values and system improvement so that Islamic leadership can sustainably address social challenges while remaining relevant to modern demands and contemporary societal needs.   

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

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

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

Reni Dwi Fitriani; Articha Zahra; Ressa Arif Fadhilah; M.Yusuf Bahtiar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

Rinaldi Bursan

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

By examining how visual aesthetics play a crucial role in creating a hyperreal symbolic reality, this study critically investigates the creation and consumption of simulacra in the Instagram marketing of regional Indonesian fashion firms. This study shows that local brands actively create representational worlds that negotiate identity between claims of locality and global aesthetic standards, in addition to selling products, using an interpretative qualitative approach that combines netnography, visual semiotic analysis, and in-depth interviews with brand managers and consumers. According to the research, rigorous visual curation techniques result in what are known as ethical simulacra, in which ideals like sustainability and community support are reduced to beautiful pictures divorced from tangible behaviors. In addition to examining ethical conundrums in netnographic research within ambivalent digital settings, this analysis emphasizes the critical role that Instagram's algorithms play as non-human actors that influence aesthetic canons. By highlighting distinctive dynamics including self-exoticization tactics and modernity paradoxes that influence symbolic consumption patterns, this study theoretically advances Consumer Culture Theory and critical marketing by concentrating on the Indonesian setting. The study's findings suggest a more ethical and thoughtful approach to marketing when confronting the logic of digital hyperreality.

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.