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Naziah Az Zahra; Putri Nur Aini; Ali Multazam; Murjito Murjito

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

Ankle sprain is one of the most common musculoskeletal injuries in sports activities and often results in pain, limited range of motion, muscle weakness, and decreased functional ability. Appropriate physiotherapy management is essential to accelerate recovery and restore ankle function. This study aims to analyze the effectiveness of combining electrotherapy modalities and exercise therapy in the rehabilitation of bilateral grade II ankle sprain caused by sports injury. The research used a case study approach with physiotherapy interventions conducted through several treatment sessions. The interventions consisted of electrotherapy modalities combined with therapeutic exercises designed to reduce pain, improve joint mobility, and increase muscle strength and functional stability of the ankle. Clinical evaluation was carried out through observation of pain levels, range of motion, and functional ability during the therapy period. The findings indicated a gradual improvement in the patient’s condition, including decreased pain, increased ankle range of motion, improved muscle strength, and better functional performance during daily activities. These results suggest that the integration of electrotherapy and exercise therapy can provide a comprehensive rehabilitation approach for ankle sprain injuries. The combined intervention not only supports pain reduction but also enhances joint stability and functional recovery, enabling patients to return safely to their physical activities and reducing the risk of recurrent injury.

Raihannisa Anjani; Zaki Fikran

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Spinal anesthesia is one of the regional anesthesia methods that is often chosen in various surgical procedures, especially in the area of the lower extremities, pelvis, and lower abdomen. The most common complication encountered in this technique is the occurrence of hypotension, which can affect tissue perfusion and hemodynamic stability of the patient. This study aims to examine the incidence of hypotension in spinal anesthesia, including mechanisms, risk factors, and management. The method used in this study is literature review with a scientific source search process conducted through various databases PUBMED, Sciencedirect, Researchgate, and Google Scholar with a publication year range of 2016 to 2026. The results showed that hypotension arises as a consequence of an obstacle in the sympathetic nervous system, which provokes dilation of blood vessels as well as reduced venous return. Risk factors include age, body mass index, patient position, block height, duration of surgery, fluid status, Injection Point, and type of anesthetic drug used. Management is carried out by administering fluids, vasopressors, as well as strict hemodynamic monitoring. A good understanding of the risk factors and mechanisms of hypotension is expected to improve patient safety during spinal anesthesia..

Masfufah Masfufah

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service program aims to revitalize religious and social-value-based worship services for people with mental disorders (ODGJ) level 4 to support the rehabilitation process at the Sidoarjo Regency Social Service. ODGJ level 4 are individuals with mild mental disorders who still have the potential to develop socially and spiritually if they receive appropriate support. However, in practice, the rehabilitation program tends to focus on medical and psychological aspects, while spiritual guidance has not been optimally integrated. The implementation method uses a participatory approach involving companions, families, and the social environment under the coordination of the Sidoarjo Regency Social Service. The results of the activity indicate that the revitalization of religious and social-value-based worship services can increase the involvement of ODGJ in worship activities, improve social interactions, and have a positive impact on the emotional stability of participants. In addition, this program also encourages the active role of families and communities in supporting the spiritual-based rehabilitation process. Thus, the approach worship assistance based on socio-religious values ​​can be an alternative model in supporting the holistic rehabilitation of ODGJ level 4, which includes spiritual, social, and psychological aspects, especially in the context of community-based services at the Sidoarjo Regency Social Service.

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.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

iyal, Sahriyal; Erny Erny; Nedra Neswita; Riza Fahlipi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The performance of Asphalt Concrete – Wearing Course (AC-WC) is greatly influenced by the characteristics of the mixture, one of which is the void value which plays a role in stability, durability, and resistance to damage. Rainwater is the most dominant environmental factor accelerating pavement damage through stripping mechanisms, bond release, and a decrease in the structural strength of the layer. Therefore, it is necessary to conduct a study on changes in void value with soaking duration, the relationship of void value to the design life of the road pavement, and an empirical model of the design life based on void value with variations in soaking in the mixture using a laboratory test approach. Based on the results of laboratory tests, it can be seen that changes in void values ​​due to variations in soaking time using rainwater indicate that the longer the mixture is soaked, the changes in VIM and VMA values ​​tend to decrease, while VFA increases. The relationship between VIM values ​​and the design life of road pavements in AC-WC layers due to soaking variations shows that the design life decreases sharply when the VIM value is <3%. Thus, long-term immersion can reduce the road life by more than 35% of its ideal design life and based on a simple empirical model equation to estimate the design life of the pavement based on the void value and immersion conditions, N0 = 12.5 years is obtained (Ideal mix design life at VIM = 4%).

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Desandri Wolla Gollu; Yulius Nahak Tetik; Karolus Wulla Rato

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

This study aims to evaluate the quality of public services at the Department of Population and Civil Registration of West Sumba Regency following the implementation of digitalization through the use of electronic signatures. A quantitative approach was employed, with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using the Importance Performance Analysis (IPA) method to identify gaps between the level of importance and service performance. The results indicate that, overall, service quality can be categorized as fairly good, as reflected by performance levels that are relatively close to public expectations. However, several service attributes remain in the priority quadrant, particularly in terms of system usability, service stability, and accessibility. Meanwhile, attributes such as service speed, data security, and staff responsiveness demonstrate satisfactory performance and should be maintained. These findings suggest that the implementation of electronic signatures has improved service efficiency and effectiveness, although further improvements are still required, particularly in technical aspects and system usability. Therefore, continuous improvement efforts are necessary to enhance public service quality, making it more responsive and oriented toward user satisfaction.

Arsyan Radifan; Aulia Rahmawati; Farhat Aji Furqon; Muhammad Fauzaan Adji Lesmana; Nurul A'ini +2 more

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The era of digital disruption has given birth to the phenomenon of post-truth and massive disinformation, which triggers sharp political polarization on social media, thereby threatening democratic stability and social integration in Indonesia. This study aims to analyze the effectiveness of implementing Islamic political ethics (Siyasah Syar’iyah) and the transformation of Tabayyun values as instruments for mitigating information disorder in the digital public sphere. The rationale for this research is the urgent need for a robust ethical framework to complement technical-secular digital literacy, which has been deemed insufficient in curbing emotional sentiments and religious hoaxes. The research method employed is qualitative with a library research approach, integrating various contemporary scientific references from the last five years (2020-2025). The research findings indicate that Islamic political ethics offers a holistic solution through the reconstruction of transcendental values in cyberspace activities. The main finding (novelty) of this research is the "Cyber Activism Based on Amar Ma’ruf Nahi Munkar" model, which synergizes the role of Islamic Religious Education (PAI), revelation-based media literacy, and moderate-characterized digital leadership. This model transforms netizens from mere information consumers into agents of "Digital Piety" who actively produce counter-narratives to create a civilized and integrated digital ecosystem.

Veby Agustina; Gebi Rissing Lallo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the effectiveness of classical guidance services in reducing gadget addiction among twelfth-grade students. Gadget addiction has become a growing concern in modern educational settings, as excessive use of digital devices often interferes with students’ academic performance, social interactions, and emotional stability. The research applies a quantitative methodology with a quasi-experimental approach, specifically utilizing a one-group pretest-posttest design. Participants were selected through purposive sampling based on indications of high gadget dependency. The intervention was conducted through structured classical guidance sessions focusing on awareness building, self-control improvement, and practical time management skills. Data were collected using a validated gadget addiction scale administered before and after the intervention, then analyzed using parametric statistics to determine the significance of the results. The findings indicate a significant decrease in gadget addiction levels following the implementation of the classical guidance program. This result highlights the importance of preventive and developmental counseling services in schools. The study implies that classical guidance can serve as an effective strategy to help students regulate their digital behavior and foster healthier lifestyle patterns in the digital era.

Isnaini Nurwahyuni; Jessica Juan Pramudita; Dwi Rochmayanti

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

This study aims to design and develop a functionally efficient and operationally effective Internet of Things (IoT)-based air quality monitoring system for radiology departments. The system utilises a DHT22 sensor integrated with an ESP32 microcontroller to monitor the temperature and humidity of diagnostic rooms in real time, and to display the data via the UdaraKu mobile application. The research method employed a quantitative experimental approach focused on measuring system performance, specifically the accuracy of the temperature and humidity sensors. The research model used was the Research and Development (R&D) method, aimed at transforming conventional air quality monitoring in radiology into a real-time digital system based on IoT. The research results indicate that the IoT-based monitoring system is capable of maintaining room temperature and humidity stability within the ideal range, namely 22–24°C and 50–60% RH, in accordance with international standards. This improvement in environmental stability has a direct impact on reducing noise in digital radiography images, as evidenced by an increase in the Signal-to-Noise Ratio (SNR). Instrument validation demonstrated a high level of reliability with a Cronbach’s Alpha value of 0.848, reinforcing the reliability of the data and the system. Overall, the IoT-based air quality monitoring system has proven effective in controlling noise in digital radiography images, improving the quality of diagnostic services, and supporting patient safety principles and operational efficiency within radiology departments.

Nur Ermawati; Alya Rahma Oktaviana

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

The cosmetic industry continues to grow rapidly along with the increasing demand for natural-based body care products, one of which is massage oil. Essential oils such as lavender, citronella, and chamomile are known to have synergistic effects as relaxation agents, anxiety reducers, and anti-inflammatory agents. To support the safety and effectiveness of their use, the selection of appropriate carrier oils, such as olive oil, almond oil, and virgin coconut oil (VCO), is required due to their good penetration ability and moisturizing properties. This study aimed to determine the effect of variations in carrier oils on the physical and sensory characteristics of aromatherapy massage oil preparations and to identify the most optimal formulation. The research was conducted experimentally by formulating three massage oil formulations using a combination of lavender, citronella, and chamomile essential oils with different carrier oil compositions. The evaluations included organoleptic tests, pH, viscosity, specific gravity, stability, irritation tests, and hedonic tests. The results showed that all formulations were liquid, homogeneous, stable for 28 days, had pH values within the normal skin pH range, met the required viscosity and specific gravity standards, and did not cause skin irritation. Based on the hedonic test, formulation F2 was the most preferred by respondents and was determined to be the best formulation due to its most favorable aroma, texture, and comfort during use. Therefore, variations in carrier oils influence the characteristics of massage oil preparations and enable the determination of the optimal formulation

Nur Ermawati; Nazila Azka Zulvika

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aimed to form late and evaluate a natural massage oil preparation using a combination of lavender, citronella, and chamomile essential oils with olive oil as the carrier oil. The background of this research was based on the increasing public demand for natural body care products that are safe, non-irritating to the skin, and provide relaxation effects. The three essential oils used possess therapeutic activities, including relaxation, antimicrobial, anti-inflammatory effects, as well as the ability to relieve stress and muscle tension. The study employed three formulation variations (F1, F2, and F3) with different compositions of essential oils. The evaluation of the preparations included organoleptic tests, pH measurement, viscosity, specific gravity, physical stability testing, hedonic testing, and irritation testing. The organoleptic test results showed that all formulations had a liquid form, a deep light-yellow color, and a characteristic aroma corresponding to the dominant essential oil in each formulation. The pH values of all formulations were stable at 5, indicating safety for skin application. Viscosity values were within the ideal range for massage oil, between 4.124–4.735 cPs, and specific gravity values were within the standard range. Stability testing over 28 days revealed no significant changes in color, aroma, pH, or viscosity. The irritation test indicated that none of the formulations caused skin irritation in panelists. Hedonic testing showed that formulation 2 was the most preferred in terms of aroma, while formulation 3 was preferred for texture. Overall, all three formulations were considered stable, safe, and well accepted by consumers, indicating their potential use as natural massage oil products.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Muslim Marpaung; Irma Suryani Lubis

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

The rapid development of Islamic finance has encouraged central banks in dual banking systems to design monetary instruments that comply with Sharia principles while maintaining macroeconomic stability. However, the effectiveness of Islamic monetary instruments and their transmission mechanisms remain widely debated in the literature. This study aims to systematically review the empirical and conceptual literature on Islamic monetary instruments, focusing on their effectiveness, transmission channels, and macroeconomic outcomes. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, this research synthesizes findings from major studies examining Islamic monetary policy operations, banking transmission mechanisms, and their impacts on inflation, output, and financial stability. The results reveal that the financing/credit channel and the interest–profit pass-through mechanism are the dominant transmission pathways in dual banking systems. Although Islamic banks often demonstrate relative stability during monetary shocks, policy transmission remains partly influenced by conventional interest rate benchmarks due to institutional and market structure factors. The effectiveness of Islamic monetary instruments is largely determined by the depth of Islamic money markets, the availability of liquid instruments such as central bank sukuk, and the strength of regulatory and institutional infrastructure. Furthermore, empirical evidence linking Islamic monetary instruments directly to macroeconomic outcomes such as inflation and growth remains limited. This study proposes an integrated conceptual framework linking Islamic monetary instruments, transmission channels, and macroeconomic outcomes, moderated by institutional quality, market share of Islamic banking, and market depth. The findings contribute to the literature by providing a comprehensive synthesis of existing research and offering policy insights for strengthening Islamic monetary policy frameworks in dual financial systems.

Lailia Salma Khairunnisa

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

Siti Nurhalizah Hutagalung; Shofia Amin; Feny Tialonawarmi

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine the implementation of the Integrated Dynamic Archival Information Sistem (SRIKANDI) application in digital archive management at the Public Works and Public Housing Agency (PUPR) of Jambi Province. This study applies a qualitative approach using descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of informants directly involved in archive management and the use of the SRIKANDI application. The analysis of policy implementation in this study is based on Edward III's theory, which covers the dimensions of communication, resources, disposition, and bureaucratic structure. The findings of the study show that the implementation of the SRIKANDI application in the Road Construction Division has been carried out, but it has not been running optimally. The use of the application is still mostly focused on correspondence activities, while the comprehensive archive management function has not been optimally implemented. Factors supporting implementation include the existence of clear regulations, leadership commitment, and the availability of socialization and training activities. Meanwhile, the obstacles found include limitations in internet network quality, application stability, and differences in the level of human resource capabilities and adaptation to digital sistems. This study concludes that the successful implementation of SRIKANDI is not only influenced by the availability of technology, but also by the readiness of organizations and human resources in supporting the transformation of digital archive management. In addition, this study also provides several strategic recommendations to improve the effectiveness of implementation.

Fridaputri, Katharina; Niken Aurelia, Pipiet; De Romario, Fransiscus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future

Todang, Mauretshia Putri; Niken Aurelia, Pipiet; Maria Dilliana, Siktania

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.