Publication Search

66,773 articles from 556 journals · 1,699 citations tracked

Showing 13221-13240 of 66,773

Analytics

Khoiru Rifai; Aditya Pringga Satria

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to develop an electronic student worksheet (E-LKPD) based on Liveworksheet, integrated with Quizwhizzer, for teaching economic activities in elementary school. The background of this study stems from the limited variation in learning activities and the underutilization of digital technology in the learning process at schools. To address these problems, the study seeks to produce innovative, interactive, and easily accessible learning media that can support student engagement and improve learning outcomes. The development process follows the ADDIE model, consisting of five stages: Analyze, Design, Development, Implementation, and Evaluation. In the analysis stage, the needs of students and teachers were identified. The design and development stages involved creating E-LKPD content integrated with Liveworksheet and interactive quizzes using Quizwhizzer. The implementation was carried out through classroom trials, followed by evaluation to assess the effectiveness and feasibility of the product. Data collection was conducted through expert validation (media, material, and language experts) and questionnaire responses from both teachers and students. The validation results indicated that the E-LKPD developed is of excellent quality, with a score of 90% from media experts, 98% from material experts, and 96% from linguists. The student trial also produced highly positive results, with a feasibility score of 83%, reflecting strong student enthusiasm and acceptance of the media. Teachers also responded positively to the practicality and clarity of the content. Based on these results, it can be concluded that the Liveworksheet-based E-LKPD integrated with Quizwhizzer is highly feasible and effective for use in teaching economic activities at SD Negeri 7 Kampungdalem. This learning media is expected to increase students' interest, motivation, and active participation, while also optimizing the role of technology in supporting a more engaging and meaningful learning experience in the classroom.

Syarif Syarif; Firdaus Firdaus

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

Ni Wayan Ratih Wahyuriani; I Wayan Karja; Ida Ayu Trisnawati

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Art education plays a crucial role in preserving and developing local cultural heritage, including batik. This study aims to examine the role of art education at SMK Negeri 4 Palangkaraya in supporting the preservation and development of batik culture. The focus of the study was on the learning process in the Batik and Textile Creative Crafts Program, specifically for eleventh-grade students. This study employed a qualitative approach with case study and descriptive methods. Data collection techniques included analysis of learning documents, in-depth interviews with teachers and students, and direct observation of learning and practical activities. The results indicate that the art learning process at this school focuses not only on technical skills in batik but also integrates rich cultural content, such as the history of batik, the philosophical values within motifs, and the role of batik in local cultural identity. Through this approach, students are equipped not only with technical skills but also with a deep understanding of the cultural values inherent in batik. Furthermore, student involvement in hands-on activities and community-based projects provides space for innovation. They are encouraged to create contemporary batik designs that remain rooted in traditional motifs but are adapted to contemporary tastes. This activity also fosters a sense of ownership of cultural heritage and fosters creativity and independence. Thus, arts education at SMK Negeri 4 Palangkaraya has proven to play a strategic role in maintaining the sustainability of batik culture. More than just skills training, arts education is an effective means of building cultural awareness, fostering innovation, and strengthening local identity among the younger generation.

Syarifuddin N. Kapita; Amal Khairan; Alfanugrah A. Hi. Usman

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Limited knowledge and utilization of digital technology in the fisheries and plantation sectors remains a major obstacle for the people of Samo Village, South Halmahera Regency, the majority of whom work as fishermen and farmers. This results in low productivity, limited access to information, and less than optimal development of micro-enterprises based on local potential. This community service activity aims to introduce and train the use of Fishbrain, Plantix, and ChatGPT applications relevant to local community needs. The activity implementation method includes three main stages: the preparation phase, which involves coordination with village officials and the development of training materials; the implementation phase, which involves socialization and hands-on training; and the evaluation phase, which involves discussions, reflections, and Q&A sessions with participants. The results of the activity demonstrated a significant increase in participants' understanding and skills in utilizing digital technology. The Fishbrain application has been proven to assist fishermen in determining more potential fishing locations based on global community data, while Plantix is ​​useful in detecting plant diseases, providing treatment recommendations, and increasing crop yields. Meanwhile, ChatGPT is used by the community as a virtual assistant to support information searches, innovation ideas, product marketing strategies, and digital-based small business planning. The participants' enthusiasm was evident in their active involvement throughout the training, their eagerness to try the applications independently, and their ability to repeat the three applications' core functions. In conclusion, this training activity not only broadened the community's digital knowledge and skills but also encouraged a shift in mindset toward utilizing technology as a means to improve well-being. With the knowledge gained, the Samo Village community is expected to be more adaptive to technological developments, enabling the sustainable development of the fisheries, plantations, and local micro-enterprises sectors.

Putri Fazirah Rahman; Indah silviani putri; Eros Anggara Lubis; Firza Rio Akbar; Tarfin Zega +2 more

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This research was carried out using a qualitative method through a direct survey conducted in Tangga Batu Village. The main goal of this study is to utilize corn cob waste into an alternative fuel product in the form of briquettes that is more environmentally friendly. Corn cobs are one of the abundant agricultural wastes, but they are often not used optimally. Through simple innovations, this waste can be processed into alternative energy sources that have economic value while having added value for the surrounding community. The process of making briquettes begins with the preparation of equipment which includes a kiln, mold, drying container, mash tool, strainer, and scale. The main ingredient is corn cobs that are first dried in the sun for 3–4 days to reduce the moisture content by 10–20%. Additional materials used are tapioca flour as an adhesive, small amounts of diesel, and water. The next stage is to compose the corn cobs in the burning pit for 20–30 minutes until they become charcoal. The charcoal is then scraped using a simple tool and sifted to separate the fine and rough parts. The fine charcoal is mixed with a starch adhesive from tapioca flour, then molded using a simple mold and compacted through a pressing process to produce good quality briquettes. Next, the briquettes are dried in the sun for 2-3 days until they are completely dry and ready to be used as fuel instead of wood or kerosene. The results of the study show that corn cob waste has great potential to be used as an alternative fuel. In addition to being environmentally friendly, these products also contribute to reducing dependence on fossil fuels.

Sri Banun; Muhammad Azmi

Nusantara Mengabdi Kepada Negeri 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescence is the stage where a child's puberty occurs before reaching adulthood, this is a process that every child must go through between the ages of 12 and 18. At this stage, children who are growing up generally experience several changes both physically, emotionally, and emotionally, becoming more sensitive to circumstances and desires or high curiosity about their environment. In conditions like this, the role of several parties and knowledge is very necessary to control and supervise without having to restrain so as to hinder the development of the teenager, these parties include parents, family, teachers, and the community. Based on this, it is felt necessary to carry out socialization and a direct approach to convey the importance of knowledge or science to fortify adolescent behavior so that a situation that exceeds the limit does not occur such as promiscuity, free sex and other negative influences that must be directly conveyed to the teenager. From this service, a report was made as a form of steps that have been taken as an effort to protect the generation with knowledge in the digital era for the future. In addition, in facing the increasingly rapidly developing digital era, teenagers are very vulnerable to the influence of social media and the flow of information that is so fast and unlimited. Easy access to various digital platforms can have positive impacts if used wisely, but it also has the potential to lead teens to negative content if not properly supported. Therefore, digital literacy is a crucial skill for teens to master, enabling them to select information, convey critical messages, and use technology responsibly.

Erniwati Erniwati; Nurafny Shahnyb; Yustina Mega Baru

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Interpersonal communication is a crucial aspect of human life, both within the family and in the community, as it serves as a means of providing motivation, support, and positive guidance. One social issue of considerable concern is alcohol dependence among adolescents, which can negatively impact their physical, mental, and social development. This study was conducted to determine how interpersonal communication between parents and adolescents in Lalang Village, Rana Mese District, East Manggarai Regency, plays a role in reducing alcohol dependence. Furthermore, this study also examined the strategies parents use to overcome barriers to interpersonal communication in an effort to prevent alcohol consumption among adolescents. This study used a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, observations, and documentation of parents and adolescents in Lalang Village. Analysis was conducted by examining the communication patterns that occur, the obstacles encountered, and their impact on adolescent behavior related to alcohol consumption. The results of the study indicate that interpersonal communication between parents and adolescents in reducing alcohol dependence is still not optimal. This is evident in the lack of time spent together between parents and adolescents, the low response of adolescents to messages delivered face-to-face, and the lack of understanding on the negative impacts of alcohol on health on both parties. Cultural factors and limited knowledge also hinder the effectiveness of interpersonal communication. In conclusion, effective interpersonal communication is essential for educating and guiding adolescents to reduce alcohol consumption. Efforts should include improving parental communication skills, strengthening family interactions, and raising public awareness of the dangers of alcohol. Educators and community leaders also play a crucial role in supporting the education process and preventing alcohol dependence among adolescents.

Adinda Tias Salsabila

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This article examines the economic defense reforms implemented by China under Xi Jinping's leadership through a literature review. This research aims to examine the key strategies employed by the Chinese government to strengthen its economic resilience amidst global pressures, such as the trade war with the United States, the COVID-19 pandemic, and escalating geopolitical rivalries. The findings indicate that Xi Jinping prioritizes a dual-circulation strategy, namely strengthening domestic consumption while maintaining connectivity with international markets, as a crucial step in addressing global uncertainty. Furthermore, the Made in China 2025 policy serves as a key pillar for promoting technological independence, reducing dependence on imports, and enhancing the competitiveness of domestic industries in strategic sectors such as information technology, renewable energy, and artificial intelligence. Furthermore, through the Belt and Road Initiative (BRI), China seeks to expand its economic influence globally, open new markets, and transfer excess domestic industrial capacity to partner countries. These reforms are not solely oriented toward economic aspects but are also closely linked to political and national security interests. This strategy demonstrates China's systematic efforts to build economic resilience integrated with geopolitical interests, using the economy as an instrument of both soft and hard power. This study demonstrates that Xi Jinping's economic defense reforms are not merely a short-term response to the global crisis, but rather part of a long-term vision to establish China as a dominant global power. Thus, this study emphasizes the importance of understanding China's economic strategy holistically, as these reforms, in addition to significantly influencing domestic dynamics, also have significant implications for the future global economic and political order.

Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Musdalipa Musdalipa; Ria Rizka Mansur

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Adolescence is a crucial developmental phase marked by physical, emotional, and social changes, alongside new challenges brought about by the digital age. These changes often contribute to heightened stress and anxiety, particularly in academic settings. School, with its rigorous demands and social pressures, serves as a significant stressor. This community service project aimed to enhance the knowledge and practice of mindfulness among 10th-grade students at SMAN 3 Bone, specifically focusing on helping them cope with psychological and social pressures. Conducted on August 22, 2025, the project involved 33 female students navigating the transitional period of adolescence. The intervention consisted of an initial survey to assess baseline knowledge, followed by educational sessions on mindfulness theory and practical exercises, as well as group discussions and reflections. The results demonstrated a significant increase in students' mindfulness knowledge and skills, with the final average score reaching 80. Evaluation was based on observations throughout the activity and post-intervention assessments. The outcomes suggest that mindfulness education is an effective strategy for improving students’ ability to manage stress and anxiety. Despite the positive impact, challenges related to the implementation of mindfulness education within the school setting were identified, including the need for more structured integration into the curriculum and continuous support. Nevertheless, the findings highlight the potential of mindfulness practices as a valuable tool for supporting students' psychological well-being during adolescence, providing them with coping mechanisms for the pressures they face. Future recommendations include expanding the program to a broader student population and offering more regular mindfulness sessions to foster long-term benefits

Kosasih, Eva; Rusniati, Ni Wayan; Tari Tastrawati, Ni Ketut

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to optimize the cake production profit at Cake by Cece using the Branch and Bound algorithm. The data used include raw material requirements per batch, daily raw material availability, and selling prices for three types of cakes: Cookies, Brownies, and Cinnamon Roll. The optimization model is formulated as an Integer Linear Programming problem with the objective of maximizing total daily profit. The model is solved using the simplex method followed by the Branch and Bound algorithm to obtain valid integer solutions. The results indicate that the optimal production combination is 2 batches of Cookies, 2 batches of Brownies, and 3 batches of Cinnamon Roll, yielding a maximum profit of IDR 233,000 per day. This solution satisfies all raw material constraints and is feasible for daily operational implementation. This study provides quantitative recommendations to support production decision-making in culinary sector MSMEs.

Erik Saputra; Siti Qomariyah; Lusi Hermawanti; Junaidin Junaidin

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to determine the role of academic supervision in improving the pedagogical competence of teachers at SMA Plus Al Raihan Sukabumi. Academic supervision is a strategic effort undertaken by the school to ensure the quality of learning runs according to established standards, and to help teachers develop their professional skills, particularly in the pedagogical aspect. Pedagogical competence itself includes teachers' abilities to plan, implement, and evaluate the learning process according to the needs of students. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. Interviews were conducted with the principal, teachers, and supervisors to obtain a comprehensive overview of the implementation of supervision. Observations focused on teacher activities during learning, as well as teacher interactions with supervisors during supervision. Documentation was used to supplement data related to the academic supervision program, lesson implementation plans (RPP), and supervision evaluation notes. The results of the study indicate that academic supervision has a significant contribution in improving the quality of planning, implementation, and evaluation of learning carried out by teachers. Through supervision, teachers are encouraged to be more creative and innovative in developing learning methods and media that are appropriate to student needs. In addition, supervision also provides constructive feedback so that teachers can reflect on their teaching practices and make continuous improvements. Academic supervision also encourages the creation of a collaborative atmosphere between teachers and supervisors, thus creating a working relationship that supports improving the quality of education. Thus, it can be concluded that the implementation of effective academic supervision plays a crucial role in improving the pedagogical competence of teachers at SMA Plus Al Raihan Sukabumi.

Rinto Francius Sirait

International Perspectives in Christian Education and Philosophy 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

The aim of this study is to develop and produce findings on an effective teaching model to build the perfect character of the congregation of the Suara Sejati Gospel Church in Medan. The research method used in this study is a qualitative method with a phenomenological approach. The data sources used in this study are a semi-structured interview guide and field notes. The data analysis technique used in this study involves several steps, namely bracketing, horizontalization, phenomenological reduction, and synthesis of essential meaning. The results of the study indicate that: The congregation and servants of God GSKI in Medan City identified several key attributes in achieving perfect character which include high moral quality, holiness, commitment to following God's will, and growth in faith through deepening the Word and fellowship; The congregation of GSKI in Medan City faces several major challenges in building perfect character according to the teachings of Matthew 5:48, such as limitations in understanding the teachings of the Bible and incomplete doctrines, worldly influences and attachment to worldly pleasures, and the lack of consistent role models from church leaders; An effective teaching model for building perfect character based on Matthew 5:48 in the context of the GSKI congregation in Medan City consists of a structured teaching approach, practical and contextual application, and role models and leadership; An effective teaching model for building perfect character based on Matthew 5:48 is a model that is transformative, andragogical, and empowering. This study produces the TAP Model (Transformation - Andragogy - Empowerment) which includes the stages of introduction, reflection, practice, as well as evaluation and mentoring. This model encourages active congregational involvement, connects the Word with real life, and forms character through a contextual and spiritual learning process.

Siti Mariam; Hari Subagio

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.

Ni Putu Angelyani Sugiantari Putri; I Wayan Wirga; Ayu Mirah Kencanawati

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

This study aims to analyze the effect of workload and compensation on turnover intention, with job satisfaction serving as a mediating variable. The research was conducted at PT Aerofood ACS Denpasar, a company engaged in catering services, involving a total of 150 employees. The sample size was determined using a non-probability sampling technique with a quota sampling approach to ensure representativeness of the respondents. Data collection was carried out through a structured questionnaire distributed via Google Forms, consisting of 25 measurement items based on a 5-point Likert scale ranging from strongly disagree to strongly agree. This quantitative research design employed both descriptive analysis and inferential statistical testing through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The results of the analysis indicate that workload has a negative and significant influence on job satisfaction, suggesting that higher workload levels tend to reduce employees’ satisfaction with their jobs. On the other hand, compensation demonstrates a positive and significant influence on job satisfaction, indicating that adequate and fair compensation can enhance employees’ feelings of fulfillment and fairness within the organization. Furthermore, job satisfaction is found to have a negative and significant effect on turnover intention, meaning that employees who are more satisfied with their jobs are less likely to develop intentions to leave the company. The mediating test reveals that job satisfaction plays a crucial role in bridging the relationship between workload and turnover intention, as well as between compensation and turnover intention. Specifically, job satisfaction partially mediates the negative impact of workload on turnover intention and the positive impact of compensation on turnover intention. Overall, this research highlights the importance of managing workload effectively and providing fair compensation as strategic efforts to enhance job satisfaction and reduce employees’ tendency to leave the organization.

Dewi Widhyastuti; Desy Mariani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.

Aghnia Gita Apralia; Rinny Meidiyustiani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

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

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Nurfaiza Nurfaiza; Tengku Bella Fazilah; Suci Afriana; Mira Hindriyani; Lisa Putri Sari Fatiha

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

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

Mardhyah Fathania ‘Izzati; Widya Darwin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to develop a transaction data security system on the web-based Pancadaya Waste Bank application by applying a hybrid cryptographic algorithm that combines Advanced Encryption Standard (AES) and Rivest Shamir Adleman (RSA). The problem faced in the previous system is the weak recording and security of customer transaction data, because the process is still carried out manually so that it is prone to recording errors, loss of important information, and potential misuse of data by unauthorized parties. To answer these problems, this study uses the Rapid Application Development (RAD) method which allows the application development process to be carried out quickly, flexibly, structured, and according to user needs. The research method used was a qualitative approach with interview techniques with the management of the Pancadaya Waste Bank and the Environment Office, as well as an in-depth literature study on the application of hybrid cryptographic algorithms in modern information systems. The system is built using the PHP programming language, MySQL database, and OpenSSL library as the main support for the data encryption and decryption process. The implementation of the algorithm is carried out by encrypting transaction data using AES for efficiency and speed, then the AES key is secured through RSA to ensure a higher level of security while preventing illegal access. The test results showed that the system was able to encrypt and decrypt transaction data in real-time, as well as display transaction results in the form of digital notes on deposit and balance withdrawal activities. In addition, performance tests using GTmetrix showed that the application has excellent speed, stability, and processing efficiency, making it feasible to be widely implemented in Pancadaya Waste Bank operations.