Publication Search

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

The rapid development of digital technology demands that Islamic banks innovate to compete with conventional banks and digital financial institutions. This study aims to analyze the product differentiation strategies implemented by Islamic banks to increase competitiveness in the digital era. The research method used is a descriptive qualitative approach, with data collected through literature studies, interviews, and observations of Islamic banks' digital services. The results indicate that product differentiation strategies are implemented through the development of digital services based on Sharia principles, improving the quality of mobile banking services, and creating innovative products that meet the needs of millennials and digital natives. Furthermore, the application of the values of transparency, fairness, and sustainability serves as a competitive advantage that distinguishes Islamic banks from conventional competitors. In conclusion, the success of product differentiation in the digital era depends on the ability of Islamic banks to integrate technological innovation with Sharia values, thereby increasing customer trust and loyalty and strengthening their competitive position in the digital financial industry.

The development of Islamic banking in Indonesia faces challenges in attracting customers, especially younger generations who are more familiar with digital technology. Digital marketing has become an important strategy for reaching a wider market segment through social media, websites, and mobile applications. This study uses a literature review method to analyze the effectiveness of digital marketing in increasing customer interest in Islamic banking. The results of the study show that educational, interactive, and transparent digital marketing can increase customer awareness, trust, and emotional attachment to Islamic products. The factors for the success of this strategy include content quality, ease of access to digital services, content segmentation according to customer profiles, and multichannel communication integration. However, the effectiveness of digital marketing is still limited by the scarcity of educational content, human resource capacity, and the level of digital literacy among the public. This study concludes that optimizing creative, personalized, and educational digital marketing strategies is key for Islamic banking to increase customer interest and loyalty.

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

This study analyzes the influence of Digital Marketing Strategy and Brand Image on consumer purchasing decisions and tests the role of Brand Awareness as a moderating variable at Moringa Coffee and Eatery. Data collection was conducted using a Likert scale questionnaire and processed using SmartPLS 4.0 with a quantitative PLS method approach. The results show that Digital Marketing Strategy and Brand Image have a significant effect on purchasing decisions. However, Brand Awareness does not act as a moderating variable because it does not strengthen the relationship between the two on Purchase Decisions. These findings emphasize the importance of optimizing digital marketing strategies and strengthening brand image, as well as the need to increase brand awareness in order to support the effectiveness of marketing strategies. Furthermore, the study highlights that consumers tend to make purchasing decisions based on the perceived value and credibility presented through digital platforms, making consistent online engagement crucial. Improving brand awareness may require more targeted promotional activities, interactive content, and customer involvement to build a stronger emotional connection with the brand. Overall, these results provide valuable insights for managers aiming to enhance competitiveness and customer loyalty in the digital marketplace.

This study analyses the challenges of digitalising registration services at Primary Healthcare Facilities (Fasilitas Kesehatan Tingkat Pertama, FKTP) in East Java, including limitations in human resources, technological infrastructure, and public digital literacy, all of which affect the satisfaction of National Health Insurance (Jaminan Kesehatan Nasional, JKN) patients. Utilising the Systematic Literature Review (SLR) methodology with the PRISMA approach, the study reviews literature from 2024–2025 sourced from databases such as Google Scholar, using keywords related to digitalisation, FKTP, and patient satisfaction. The analysis is based on the ADO (Antecedent, Decision, Outcome) framework. The findings identify three key factors: (1) Antecedents (human resource competence, infrastructure, digital literacy); (2) Decisions (human resource training, facility modernisation, public outreach); and (3) Outcomes (increased patient satisfaction through time efficiency and ease of access). The study emphasises the need to strengthen human resources, provide adequate infrastructure, and educate the public to ensure the sustainability of digital healthcare services at FKTPs in East Java.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations

This study investigates strategies for improving social rehabilitation services for people with physical disabilities through technology-based approaches and family involvement at UPT Social Rehabilitation Bina Laras Pasuruan, East Java. Employing a qualitative case study design, data were collected through in-depth interviews, focus group discussions, observation, and documentation with rehabilitation staff, persons with disabilities, family members, and technology specialists. Findings reveal that integrating digital technologies—including mobile health applications, telemedicine platforms, and assistive devices—significantly enhances service accessibility and monitoring capabilities. Structured family involvement programs, encompassing psychoeducation sessions, home-based care training, and support groups, demonstrate substantial improvements in rehabilitation outcomes. Critical success factors include adequate technological infrastructure, staff digital literacy, family commitment, and inter-agency coordination. Challenges include the digital divide, resistance to technological adoption, and sustainability concerns. The research concludes that a hybrid model combining technology-enabled services with intensive family participation offers the most promising approach and recommends policy frameworks that institutionalise these innovations while ensuring equitable access across diverse beneficiary populations

This study examines the implementation of social rehabilitation program policies for people with physical disabilities at the Technical Implementation Unit (UPT) Social Rehabilitation Bina Laras Pasuruan under the East Java Provincial Social Service. Using George C. Edwards III's policy implementation model, this research analyses four key variables: communication, resources, disposition, and bureaucratic structure. This qualitative descriptive study employed interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation has been running reasonably well, with clear communication channels established between program implementers and beneficiaries. However, several challenges persist, including limited human resources, particularly professional social workers and medical rehabilitation specialists, as well as budget constraints affecting service quality. The disposition of implementers shows a positive attitude toward policy goals, though the bureaucratic structure requires improvement in coordination mechanisms. The study concludes that while the social rehabilitation program has improved the quality of life for persons with disabilities, optimising policy implementation requires addressing resource limitations, strengthening inter-agency coordination, and enhancing community participation in rehabilitation efforts

The rapid advancement of digital technology has transformed online media into a primary source of real-time information for the public. This study examines the role of journalists at Radar Bogor in presenting news and conducting digital promotion through local online platforms. Employing a descriptive qualitative approach, the study analyzes how journalists curate trending topics such as social assistance, K-pop, tourism, culinary content, and music to align with audience interests and enhance reader engagement. Findings indicate that Radar Bogor journalists act not only as information providers but also as mediators who ensure news accuracy, relevance, and clarity. Furthermore, they develop creative promotional content that supports local businesses and community initiatives, strengthening the platform’s competitiveness in today’s crowded digital media landscape. The study concludes that journalists play a dual role: maintaining journalistic quality while optimizing digital promotional strategies to expand audience reach. These insights contribute to understanding the evolving responsibilities of local online journalists in the era of digital media.

The number of corruption cases in Indonesia continues to increase. The termination of the investigation of alleged corruption at the Aceh Truth and Reconciliation Commission by the Banda Aceh City Resort Police based on a Memorandum of Understanding between the Government Internal Supervision Apparatus and Law Enforcement Apparatus raises problems because it is contrary to the Law on the Eradication of Corruption Crimes which emphasizes that the return of state losses does not erase the crime. This inconsistency raises questions about the validity of stopping corruption cases through the Memorandum of Understanding. This study aims to assess the validity of the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus as the basis for stopping corruption cases, as well as to outline the legal process that should be taken by the Banda Aceh City Resort Police. This research uses a normative juridical method with a legislative, case, and conceptual approach, based on secondary data from various legal materials. The analysis was carried out in an analytical descriptive manner. The results of the study show that the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus cannot be the basis for the termination of corruption cases at the Aceh Truth and Reconciliation Commission because it is only coordinated, not a source of criminal law. The note is only suitable for use to follow up on reports through audits. In addition, the Banda Aceh City Resort Police should continue the case to the investigation stage because the elements of corruption, evidence, as well as elements of mens rea and actus reus have been fulfilled without any justification or excuse. It is suggested that the memorandum of understanding can only be a coordinating guideline, not a basis for stopping corruption cases. Any report must still be processed, and the Banda Aceh City Resort Police are obliged to continue the investigation even though the state losses have been returned.

The 17+8 demands voiced by the public reflect the accumulation of disillusionment with various government policies and violations committed, especially by the House of Representatives (DPR). Policies that are considered unfair and detrimental to the public trigger a strong push to carry out reforms that are more democratic and oriented towards the interests of the people. Various factors such as human rights violations, lack of transparency and accountability, economic inequality, and polemics related to official allowances are the main triggers for the birth of these demands. The demands of 17+8 not only contain burdens or criticisms, but also contain short-term and long-term goals that can be the basis for improving governance. This momentum should be seen as a strategic opportunity to strengthen democracy, improve state-citizen relations, and restore public trust. If these demands are taken seriously, the government has the potential to reduce the legitimacy crisis and improve the quality of public services. On the contrary, ignoring such demands can deepen public distrust and worsen political stability. Thus, the demands of 17+8 are an important signal for the need for structural change and a real commitment to realizing a fairer, more transparent, and responsive government.

TJSL/CSR in Indonesia is regulated as a legal obligation (mandatory) for companies engaged in the natural resources sector. Its success depends on the principle of accountability, which requires transparency and responsibility. This normative-juridical study evaluates the application of accountability principles in the mining sector. Normatively, PP 47/2012 requires CSR to be listed as an expense and focused on sustainable development (PPM). However, this regulation is not robust because it does not set a minimum fund allocation or clear program boundaries, allowing for multiple interpretations. Empirically (Sekotong case study), accountability is implemented in a formalistic manner, consisting only of one-way administrative reports without meaningful participation from the affected communities. A significant weakness is apparent when dealing with the increase in illegal gold mining (PETI) in legal concession areas. This situation results in a vacuum of responsibility. Companies can claim environmental damage caused by PETI, so that responsibility does not successfully ensnare corporate negligence in prevention efforts. The CSR accountability structure in Indonesia is weak because it only emphasizes activities that are carried out, not negligence that is overlooked. Regulatory reform is needed so that accountability includes passive responsibility to ensure that TJSL functions as a significant instrument of sustainable development.

Children's socio-emotional development is an important aspect that plays a role in their ability to recognize, understand, express, and regulate emotions, as well as interact adaptively in social environments. The family serves as the first environment that provides the foundation for this development through parenting patterns, emotional relationships, daily interactions, and parental behavior models. This study uses the Systematic Literature Review (SLR) method by analyzing scientific articles published between 2020–2025 from the Scopus, ERIC, ScienceDirect, and Google Scholar databases. The results of the review indicate that parental responsiveness, observational learning, secure attachment, and emotional communication significantly influence children's emotion regulation and social skills. In addition, parenting styles, particularly the authoritative style, have been shown to have a positive impact on psychological well-being, self-control, and social competence, while authoritarian, permissive, and neglectful styles are associated with behavioral problems and low self-esteem. Overall, the quality of the family environment and patterns of emotional communication play a significant role in shaping children's socio-emotional development. These findings underscore the need for support and reinforcement of parenting practices in efforts to enhance children's emotional and social well-being.

The community service program in Purworejo Village, Sragi District, Pekalongan Regency, was implemented to enhance the capacity of local MSME actors in utilizing digital technology as a modern marketing tool. The program adopted a participatory approach involving youth organizations, business actors, village authorities, and the implementation team in every stage of the activity. Assistance included field observation, data collection, content development training, and the creation of a dedicated MSME website as a shared promotional platform. The results indicate significant social changes within the community, including improved digital literacy, stronger awareness of the importance of technology-based marketing, the emergence of local youth as digital facilitators, and the development of collaborative working patterns in managing digital media. These findings reinforce that participatory-based mentoring can strengthen community capacity in adopting technology, consistent with theoretical perspectives that position the community as key agents of local development. Therefore, the program not only produced a functional digital product in the form of an MSME website but also laid the foundation for a more adaptive, competitive, and sustainable village economic ecosystem..

Sugar consumption in Indonesia remains high, with diabetes affecting 20.4 million people. This condition has prompted the government to introduce an excise policy on Minuman Berpemanis Dalam Kemasan (MBDK) to reduce sugar intake. Social media, particularly the X platform, serves as a medium for the public to express their opinions regarding this policy. This study aims to analyze public sentiment toward the MBDK excise policy using a lexicon-based approach for data labeling and the Multinomial Naive Bayes algorithm with unigram and bigram feature extraction. The initial results show that the highest performance was achieved using 5-Fold Cross Validation, with an average accuracy of 83%, precision of 84%, recall of 75%, and an F1-Score of 77%. After applying data balancing using Stratified Cross Validation combined with Borderline-SMOTE and limiting the features to the 700 most frequent terms, the model’s performance improved. The best results were obtained with 10-Fold Cross Validation, achieving 86% accuracy, 84% precision, 83% recall, and an F1-Score of 83%. These findings indicate that the Multinomial Naive Bayes model can effectively classify public sentiment regarding the MBDK excise policy after the data balancing process.

This study investigates the impact of intrinsic motivation, workload, and competence on job satisfaction, exploring its implications for employee performance, with job satisfaction serving as a mediating variable. A quantitative approach was employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis collected via questionnaires. The results reveal that intrinsic motivation has a positive but insignificant impact on job satisfaction and performance. Workload significantly improves job satisfaction but does not affect performance, while competence significantly enhances both job satisfaction and performance. Additionally, job satisfaction positively affects employee performance. The mediation analysis reveals that job satisfaction mediates the relationship between competence and workload on performance, but does not mediate the relationship between intrinsic motivation and performance. These findings highlight the critical roles of competence and job satisfaction in improving employee performance, suggesting that intrinsic motivation and workload may require additional factors, such as compensation and work environment, to be more effective.

This study examines the factors influencing Indonesia’s motor vehicle exports to nine developing countries using the gravity model approach with long-term and short-term panel data. The variables analyzed include the Gross Domestic Product (GDP) of partner countries, exchange rates, economic distance, and trade cooperation agreements. The data are analyzed using the Error Correction Model (ECM) to capture short-term dynamics and long-term relationships. The long-term results show that partner countries’ GDP has a significant positive effect on Indonesia’s vehicle exports, indicating that economic growth in partner countries increases demand for Indonesian automotive products. Conversely, exchange rates and economic distance have significant negative effects, suggesting that depreciation of partner currencies and economic disparities reduce export volumes. Trade cooperation agreements do not have a significant impact in the long term. In the short term, changes in GDP continue to have a significant positive effect, while exchange rates maintain a significant negative impact on exports. Economic distance and trade agreements are not significant in the short term. The significant and negative error correction term (ECT) confirms the existence of an adjustment mechanism toward long-term equilibrium. This study highlights the importance of partner countries’ economic growth and exchange rate stability in supporting Indonesia’s vehicle exports to developing countries, as well as the need to address structural barriers to improve long-term competitiveness.

This study discusses the design and development of an automatic safety system for a wood cutting machine using Arduino Uno, a PIR (Passive Infrared) sensor, and a servo motor as the main components. The system is designed to automatically stop the movement of the wood cutting machine when human motion is detected around the cutting area, thereby minimizing the risk of work-related accidents. The research method includes hardware design, microcontroller programming, and system response testing using two types of test objects: the human body and a wooden block. The results show that the system operates according to the programmed logic. When the PIR sensor detects human motion, the servo motor stops and the red LED lights up as a danger indicator. In contrast, when no human motion is detected, the servo motor continues to move normally and the green LED remains on as a safe indicator. The system’s average response time is 0.6 seconds, indicating a fast and accurate performance. Therefore, the designed system is considered effective and can serve as a prototype of a simple safety tool to enhance operator safety in wood cutting machines.

This research was conducted to assess the effectiveness of using the Problem Based Learning (PBL) approach in teaching poetry writing in Indonesian language classes. This method was applied to assess the extent of students' mastery of the material and their response to problem-based learning. Based on the results of the questionnaire distributed, it was found that materials such as procedural texts, expository texts, negotiation texts, poetry, drama, and novels are materials that often use the PBL model. The results show that around 75%–80% of students understand learning with the PBL approach and show active and enthusiastic responses during the learning process. However, the implementation of PBL faces a number of obstacles, including limited time allocation and the level of readiness of students in digesting complex problems. Thus, periodic assessment and adaptation of the learning approach are key to optimising the effectiveness of this method.