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Ayu Novirianti; Isrowiyah Isrowiyah; Silvi Laila Rista Fauziah; Nabila Fitri Angelika; Didik Efendi

Jurnal Pendidikan Kimia, Fisika dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This paper aims to describe the implementation and development of the Merdeka Curriculum at SD IT Permata Hati Entrop, an Integrated Islamic Elementary School. As an educational institution with a vision of integrating general knowledge with Islamic values, SD IT Permata Hati adapts the national curriculum to create learning that is more flexible, focused on essential content, and character-based. This curriculum is developed to optimize students’ potential holistically, encompassing cognitive, affective, and psychomotor aspects through the strengthening of the Pancasila Student Profile.The main focus of curriculum development at this school consists of three pillars: innovative intracurricular learning, the Project for Strengthening the Pancasila Student Profile (P5), and extracurricular activities that support students’ interests and talents. In its implementation, the school applies active learning methods such as Problem-Based Learning (PBL) and contextual learning linked to daily life and Islamic principles. The evaluation process is conducted through formative and summative assessments that are humanistic and reflective in nature. The outcomes of this development are expected to equip students with 21st-century skills and strong religious character in accordance with the demands of the times.

Kristina Meni; Tjang, Yanto Sandy; Amandus Suhaedi Dol; Felisitas Yuswanto

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

This study examines the Ka’Bawakng dance as a cultural–religious expression of the Dayak Kanayatn community that has undergone a deepening of meaning through inculturation within Catholic liturgy. Originating in the Baliatn ritual, Ka’Bawakng dance initially functioned as a medium of healing and cosmological communication that affirmed the interconnectedness of human beings, nature, and Jubata. In its encounter with the Catholic faith, the dance was incorporated into the Eucharistic celebration as an offertory dance through symbolic reinterpretation grounded in the principles of inculturation articulated by the Second Vatican Council. This research employs a hermeneutical approach using participant observation, in-depth interviews, and documentary study, analyzed through thematic analysis. The findings indicate that Ka’Bawakng dance is not treated as a merely decorative liturgical element, but is understood as a language of prayer engaging the body, cultural memory, and the spirituality of the faithful. This integration deepens liturgical participation, strengthens the religious–cultural identity of the Dayak Kanayatn community, and creates a constructive space for dialogue between ancestral traditions and Christian faith. Nevertheless, sustaining the inculturation of Ka’Bawakng dance requires ongoing pastoral accompaniment to ensure fidelity to Church liturgical norms while respecting local cultural values.

Muhammad Roestian Fahmi Nasution; Nora Anisa Br Sinulingga; Julia Hidayah Nasution; Hafiz Arham; Via Esterlina Br Ginting

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Cultural Advancement Facilitation through Pinhole Photography as an Educational Medium for Children program aims to enhance cultural literacy, creativity, and awareness among young generations regarding the preservation of Malay Deli cultural heritage. This initiative is motivated by the declining interest of children in local history and culture amid rapid modernization, particularly in coastal areas with limited access to educational resources. Pinhole photography is employed as an educational approach due to its simplicity and reflective nature, fostering patience, accuracy, and a fundamental understanding of the interconnection between art, science, and culture. The program was conducted over three days through a series of activities, including workshops on constructing pinhole cameras, field exploration and photography at Malay Deli heritage sites namely Maimun Palace, Al- Mashun Grand Mosque, Al-Osmani Grand Mosque, and Sri Deli Park and photo developing and curation sessions. The activities actively involved children from the Rumah Edukasi Anak Pesisir community as primary participants in the visual documentation of cultural heritage. The results indicate an improvement in participants’ understanding of Malay Deli historical and cultural values, the development of creative and reflective thinking skills, and the production of children’s photographic works with potential use as educational and cultural promotion media. Overall, this program contributes to participatory-based cultural advancement and strengthens sustainable cultural tourism through an educational, creative, and sustainable approach.

Dinda Febta Meliyana; Sri Nurul Utami; Kharisma Orchida; Aliyati Maninda; Tubagus Sena Mulya +3 more

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Technological developments and modern lifestyles have indirectly changed the way elementary school children interact with their surroundings. Most of them spend all day playing with gadgets. The lack of physical interaction with the natural environment is not just a matter of preference, but can also affect many important aspects of child development. Therefore, an innovative approach is needed to bridge this gap, namely, through aquascape training. Aquascape is the art of arranging and combining aquatic plants, water, sand, stones, driftwood, and other elements in a playful manner through a combination of underwater aesthetic styles in an aquarium. The purpose of this training is for children to be invited to directly recognize and understand aquatic ecosystems, but also to actively practice their responsibility, creativity, and awareness. Thus, it is hoped that aquascape training can divert a small portion of screen time to more meaningful real experiences, shaping a generation that is more connected to nature and the surrounding environment. The community service program was conducted for 110 fifth-grade students at Kebalenan State Elementary School in Banyuwangi Regency on January 14, 2025. The activity was carried out in person. Session 1 focused on Environmental Education and Ornamental Fish, while Session 2 involved training in creating a simple aquascape. During the training, the students showed high motivation, enthusiasm, and interest in participating in the activity.

Liberto Ripan Petrus Hutagalung; Hisardo Sitorus; Baginda Sitompul

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The environmental crisis is a global issue that has become increasingly evident and directly affects human life, including rural communities. Deforestation, environmental pollution, and changes in human lifestyles reflect an imbalanced relationship between humanity and nature. From a Christian faith perspective, the environmental crisis is not merely an ecological or social problem. This article aims to examine ecotheology as a foundation of Christian faith in responding to environmental crises, while also describing its practical implementation through a Community Service program conducted by lecturers and students of the Master’s Program in Christian Religious Education at IAKN Tarutung in 2025 in Situmeang Pintu Bosi Village, Sipoholon District, North Tapanuli Regency. The method employed is a qualitative approach using a participatory service model, which includes ecotheological material presentations, Bible-based reflective discussions, and the accompaniment of simple environmental care actions with the local community. The service materials emphasize the understanding of God as the Creator and Owner of all creation, the cultural mandate and stewardship, the reality of sin and its impact on the degradation of creation, and the role of the church and believers in preserving environmental integrity. The results indicate an increased theological understanding among the community regarding Christian responsibility toward the environment, along with the growth of ethical awareness to care for nature through concrete actions in daily life. This activity affirms that ecotheology is not merely conceptual, but has practical relevance in fostering faith-based ecological awareness.

Rohmatulloh, Desy; Ani Rafika Sari; Mohamad Afrizal

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

Enforced disappearance during the New Order era represents a historical reality that has left profound wounds and prolonged uncertainty for both the victims and the families left behind. This reality is powerfully represented in Laut Bercerita, a novel by Leila S. Chudori, through the use of symbolic and evocative literary language. This study aims to reveal the representation of enforced disappearance through the use of figures of speech and metaphors in the novel. The research employs a descriptive qualitative method with a stylistic approach. The data consist of narrative excerpts containing figures of speech and metaphors related to experiences of loss, suffering, memory, and resistance. Data collection was conducted through intensive reading and systematic note-taking, while data analysis involved classifying types of figures of speech and interpreting their contextual meanings. The findings indicate that metaphors of the sea, silence, darkness, and alienation play a crucial role in constructing the representation of enforced disappearance as a traumatic experience that is not only physical but also psychological and collective in nature. The use of figurative language strengthens the narrative’s expressive power in conveying criticism of state violence while simultaneously preserving the memory of humanitarian tragedies that are often marginalized. This study implies that literary works can function as reflective media and as cultural documentation of histories of violence.

Aqeel Gatea Jabbar; Rawad Kareem Salloomi

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Ghea Laili Putri Garien; Susi Sarumpaet

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

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

Muhammad Ezyra Widya Aqshal; Anna Millizia

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Chronic liver disease is a significant health problem and places a significant burden on healthcare services. Deaths from complications of chronic liver disease (cirrhosis and cancer) account for approximately 3.5% of all deaths worldwide each year. Hepatocellular carcinoma (HCC) is a primary liver tumor, accounting for 90% of all liver tumors. Due to limitations in liver transplantation, liver resection is considered the treatment of choice for HCC patients with a single tumor and sufficient liver function reserve. Liver resection and transplantation are the only curative treatment options available for HCC patients. Surgical procedures require anesthesia. General anesthesia is the preferred method for liver tumor resection. There are five main classes of anesthetic agents: intravenous (IV) anesthetics, inhalational anesthetics, IV sedatives, synthetic opioids, and neuromuscular blocking agents. Estimated health risks depend on the extent or severity of liver disease, the nature and timing of surgery, the type of anesthesia, and other comorbidities.

Purnama Hadi Kusuma; Usnadi Usnadi; Abdul Rahman Salman Faris

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Business judgment rule (BJR) is a principle of protecting directors from suboptimal business decisions that result in company losses. The purpose of this study is to analyze and to explore the legal provisions of BJR and its application principles, which are often related to several cases of directors of companies in making business decisions. The following study uses a normative research method (normative legal research) with a descriptive analytical nature that examines secondary data sources obtained from reading library materials which are finally analyzed qualitatively. Regulations related to BJR can be found in the provisions of the Limited Company Law, the Financial Services Authority Regulation for public companies, and the BUMN Law, as well as the Regulation of the Minister of BUMN in regulating BJR and the application of the principles good corporate governance within the scope of state-owned enterprises. The principle of BJR protection for company directors applies as long as they can prove themselves in managing the company within the corridor fiduciary duty, duty of care, duty of skill, duty of loyalty, and not involved in the practice conflict of interest.

Winny Purbaratri; Mujito Mujito; Sayyid Jamal Al Din

Software Engineering in Computing Systems 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Cloud-native systems are essential for modern software development, offering enhanced scalability, flexibility, and resilience through cloud computing environments. However, ensuring the reliability and performance of these systems presents a challenge due to their dynamic and distributed nature. Traditional testing methods, such as unit and integration testing, while valuable for detecting individual component defects and interactions, are insufficient for predicting failure rates in complex, cloud-native applications. This study explores the effectiveness of various testing techniques and quality metrics in predicting failure rates within scalable cloud-native systems. A comparative experimental study was conducted using three primary testing techniques: unit testing, integration testing, and chaos testing. The results indicate that chaos testing, when combined with advanced quality metrics such as migration rate and mismigration rate, significantly outperforms traditional methods in predicting failure rates and evaluating system resilience. These findings suggest that chaos testing offers a more comprehensive evaluation, simulating real-world disruptions to test system behavior under stress, which is essential for cloud-native environments where high availability and fault tolerance are critical. The study also highlights the importance of integrating predictive quality metrics, which improve the accuracy of failure predictions and enhance system reliability. The study concludes that for cloud-native systems, a combination of advanced testing techniques and predictive metrics is essential for ensuring high availability, scalability, and reliability in dynamic environments. Future research should focus on refining predictive testing approaches, developing standardized frameworks, and empirically validating new testing methods to address the growing complexity of cloud-native systems.

Wiwien Hadikurniawati; Dendy kurniawan; Edy Siswanto

Indonesian Journal of Infomatics 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Semantic interoperability remains a major challenge in large scale distributed information systems due to heterogeneous data schemas, diverse contextual interpretations, and the dynamic nature of distributed environments. Traditional metadata-based interoperability approaches are often insufficient to address these challenges, as they lack semantic expressiveness and adaptability. This study proposes a context aware knowledge graph framework to enhance semantic interoperability across heterogeneous distributed systems. The research adopts a design-oriented methodology involving requirement analysis, knowledge graph construction, ontology modeling and alignment, context aware semantic representation, and semantic reasoning. A prototype implementation is developed to evaluate the effectiveness of the proposed framework through interoperability scenarios and cross-system semantic queries. The results demonstrate that the proposed approach significantly improves semantic alignment accuracy, query precision, and recall compared to conventional metadata-based solutions. The explicit integration of contextual information and ontology-based reasoning enables adaptive semantic interpretation and reduces ambiguity across systems. Overall, the findings confirm that combining knowledge graphs with ontology modeling and context aware mechanisms provides a robust and scalable solution for improving semantic interoperability in complex distributed information systems.

Baginda Sitompul; Putra Jungjungan Rajagukguk; Desy H. Sihombing; Rahel Dwi Ivanna; Selfius Dur

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

This article examines the integration of constructivist theory in Christian Religious Education (PAK) by emphasizing the role of personal experience as the basis for faith formation. Through a reflective-theological qualitative approach, this research combines the constructivist thought of Piaget, Vygotsky, and Fosnot with a theological perspective on the incarnation of Christ and the work of the Holy Spirit. The analysis suggests that constructivism can be theologically reinterpreted into a new paradigm called the Theo-Constructive Epistemology of Incarnational Faith, in which faith is not simply taught cognitively, but is constructed through life experiences infused by the presence of God. This approach emphasizes that the learning of faith is relational, participatory, and contextual, in line with the nature of God who works in human history. The findings of this study offer a new direction for PAK praxis to be more relevant to digital contexts and cultural plurality, without losing its theocentric orientation. Thus, the integration of constructivism and incarnational theology opens up space for more dynamic, contextual, and transformative learning of faith, while strengthening the relevance of PAK in facing the challenges of modern times.

Ahmad Budi Trisnawan; Priyo Wibowo

Big Data Analytics and Data Science 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Big data platforms face significant challenges related to cybersecurity and privacy due to the vast volume, variety, and velocity of data they manage. Traditional static security measures often fail to address the dynamic and complex nature of big data environments. This research proposes an adaptive cybersecurity framework that integrates dynamic access control and differential privacy mechanisms to enhance both the security and privacy of big data platforms. The dynamic access control mechanism continuously adjusts access permissions in real-time based on changing risk and trust levels, ensuring that sensitive data remains secure even as user roles and data flows evolve. The differential privacy mechanism adds noise to data, preserving individual privacy while allowing for meaningful data analysis. Through simulations and case studies, the framework was evaluated in various real-world environments, including healthcare, IoT, and finance, where it demonstrated scalability, efficiency, and robust security performance. The results showed that the proposed framework significantly reduced unauthorized access attempts and maintained data privacy, while still enabling effective data analysis. Although there were some challenges regarding performance overhead, particularly in resource-constrained environments, the framework remained effective in large-scale systems. The findings highlight the importance of adaptive security practices in big data environments and suggest that future research should focus on refining dynamic security mechanisms and applying differential privacy in diverse real-world scenarios. These advancements are essential for ensuring that big data platforms can handle evolving cyber threats without compromising data utility or privacy.

Harry Setya Hadi; Nicodemus Rahanra

Intelligent Systems and Robotics 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

Simon Simarmata; Panser Karo karo

Programming and Algorithm Fundamentals 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study compares the scalability and maintainability of three prominent programming paradigms-functional programming (FP), object-oriented programming (OOP), and declarative programming (DP)-in the context of distributed data processing systems. The research aims to evaluate how each paradigm performs under increased data volume and its ability to handle complex operations, while also assessing the ease of maintenance through code readability, modularity, and the flexibility of updating and debugging. The study employs a comparative experimental design, implementing identical data processing tasks, such as data aggregation, filtering, and transformation, across each paradigm. Key findings indicate that FP and DP outperform OOP in terms of scalability, with their stateless nature and high-level abstractions enabling efficient parallel processing and task distribution. FP, with its emphasis on immutability and concurrency, and DP, with its focus on describing desired outcomes rather than implementation specifics, both demonstrate superior performance in handling large datasets. However, while OOP excels in modularity and flexibility, its reliance on mutable state and shared resources hampers its scalability in distributed environments. In terms of maintainability, both FP and DP offer clearer, more maintainable code due to their abstraction levels, making them easier to update and extend. OOP, while modular, presents challenges in managing mutable state, complicating maintenance. This paper concludes with practical recommendations for developers on when to use each paradigm based on system requirements and suggests areas for future research, such as hybrid paradigms and long-term maintainability studies in real-world applications.

Irfan Putra Ramadhan; Ayu Maryani; Syalwa Nurdzakia; Wahyuni Hidayat; Ilmi Siti Najmah

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

This article aims to describe the teaching methods and practices of the Philosophy of Islamic Education course at STAI Darussalam. This research uses a qualitative descriptive approach with a field study method that focuses on the learning process, the competencies to be achieved, teaching methods, assignment formats, evaluation systems, and obstacles encountered during the course. Data were obtained through observation and information gathering related to the implementation of the Philosophy of Islamic Education course. The results show that the teaching of the Philosophy of Islamic Education at STAI Darussalam focuses on understanding the nature of Islamic education, developing students' critical thinking patterns, improving educational literacy, and linking philosophical studies to social and political realities. The lecture method remains the dominant method used by lecturers, with an emphasis on students' ability to define and explain basic philosophical concepts accurately as an indicator of understanding. Learning success is measured by changes in students' thinking, which becomes increasingly critical, reflective, and contextual in responding to educational issues and social justice issues.

Victor Marudut Mulia Siregar; Munji Hanafi

Cyber Security and Network Management 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

The rapid proliferation of Internet of Things (IoT) devices across diverse industries has significantly increased the vulnerability of IoT edge networks to sophisticated cyber threats. Traditional intrusion detection systems (IDS), such as signature-based and anomaly-based approaches, are often insufficient in addressing the dynamic and evolving nature of these threats. This study proposes a hybrid intrusion detection system (IDS) framework that combines supervised machine learning (ML) techniques with deep reinforcement learning (DRL) to enhance detection performance in real-time, resource-constrained IoT environments. The proposed framework utilizes supervised learning for initial traffic classification and DRL for adaptive decision-making, enabling the system to continuously learn and optimize its detection policies based on new attack patterns. The hybrid approach significantly improves detection accuracy and reduces false positives when compared to conventional signature-based and single-model ML systems. In addition to improved detection capabilities, the framework's computational efficiency allows it to operate effectively within the constraints of IoT devices, ensuring that it is suitable for large-scale deployments. Benchmark evaluations using publicly available datasets, such as NSL-KDD, IoT-23, and BoT-IoT, show that the hybrid IDS framework outperforms traditional methods, providing a more robust and adaptive solution to cybersecurity challenges in IoT edge networks. The findings of this study suggest that combining machine learning with deep reinforcement learning offers a promising approach to secure IoT environments and address the limitations of existing IDS techniques. Future work will explore enhancing real-time adaptability, scalability, and the detection of zero-day attacks in evolving IoT ecosystems.

Irlon Irlon; Teguh Muryanto; Agnes Novita Ida Safitri

Information System Analysis, Design and Development 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Digital transformation initiatives have become essential for organizations seeking to remain competitive in today’s rapidly evolving technological landscape. However, many organizations face challenges due to ineffective Information Systems (IS) governance, which hampers strategic decision-making and the successful execution of these initiatives. This study aims to develop an IS governance framework that enhances decision-making quality by aligning IT decisions with organizational goals during digital transformation efforts. The proposed framework addresses existing gaps in current IS governance models, offering a solution to common challenges such as inadequate governance structures, resource constraints, and misalignment between IT and business strategies. The framework was developed through a mixed-method approach, including conceptual framework development, expert consensus via the Delphi method, and organizational validation studies. Key findings reveal that the framework improves transparency in decision-making, enhances accountability for IT decisions, and ensures better alignment between IT strategies and organizational objectives. By embedding agile leadership and data-driven decision-making principles, the framework enables organizations to respond effectively to the fast-changing dynamics of digital transformation. This study also compares the proposed framework to existing models such as COBIT and ITIL, highlighting its unique features, including its adaptability to the fluid nature of digital transformation. The framework's strengths include its comprehensiveness and flexibility, though its application may face challenges in organizations with limited digital maturity or rigid governance structures. Future research directions include exploring the integration of emerging technologies into the framework and its applicability across different organizational contexts.

Tedy Wahyusaputra; Herlina Herlina; Amisiska Natalia Saragi

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.