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Dian Imanuella

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

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Elsa Syahriza Putri; Andri Triyono; Kartika Imam Santoso

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Dengue fever is a disease commonly found in tropical and subtropical regions. This disease can cause severe symptoms, such as very high fever, accompanied by nausea, vomiting, headache, abdominal pain, and leukopenia (decrease in white blood cells). This infectious disease, known as dengue hemorrhagic fever (DHF), is a viral infection transmitted by the Aedes Aegyppti mosquito. This study aims to classify dengue-prone areas using the K-Means Algorithm, and to classify the factors that cause dengue in Purwodadi District, Grobogan Regency. The clustering results using the K-Means algorithm with Rapidminer tool from 266 data produced 3 clusters: cluster 0 (blue) with 138 patients dominated by Kuripan, Purwodadi, Ngambak villages, cluster 1 (green) with 31 patients in Ngraji, Nambuhan, Cingkrong villages, and cluster 2 (orange) with 97 patients in Danyang, Kalongan, Pulorejo villages. This study is expected to provide additional information for stakeholders in controlling dengue cases and increase awareness of the importance of environmental cleanliness as a preventive measure.

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.

Novita Boba Laja; Yulius Nahak Tetik; Dian Fransisika Ledi

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

This study aims to design and develop a waste complaint information system at the Environmental Agency of West Sumba Regency to improve the effectiveness of public services. The current problem lies in the manual complaint process, which leads to delays in handling reports, poor data documentation, and limited service transparency. This research employs a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation studies. The system development adopts the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is modeled using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and sequence diagrams to provide a structured representation of the system. This approach is considered effective as it ensures a systematic and well-organized development process. The results indicate that the developed system facilitates the public in submitting complaints online and assists the agency in managing complaint data in an integrated manner. Furthermore, the system enhances response time, transparency, and service efficiency. Therefore, this waste complaint information system can serve as a technological solution to improve the quality of public services.

Margariti Corlina Inda Liawat; Yulius Nahak Tetik; Katarina Yunita Riti

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

The election of regional heads is a form of democratic implementation that requires the active participation of the community as voters. However, in its implementation, various obstacles are still found such as low voter participation, limited access to information, and lack of efficiency in the conventional voting process. This research aims to develop an online-based regional head election information system as a solution to increase voter participation through the use of digital technology. The research method used is Research and Development (R&D) with a Waterfall system development model which includes the stages of needs analysis, system design, implementation, testing, and evaluation. The developed system provides features of voter registration, candidate information, online voting process, and real-time recapitulation of vote results. The system test is carried out using the Black Box Testing method and shows that all system functions are running according to the user's needs. The results of this study show that the implementation of an online-based election information system can provide easy access, increase transparency, and encourage community involvement, especially young voters, in the process of electing regional heads. Thus, this system has the potential to become a digital innovation that supports improving the quality of local democracy.

Maria Mala Rade; Yulius Nahak Tetik; Mitra Permata Ayu

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

This study aims to design and develop a web-based waste collection scheduling system using PHP and MySQL at the Environmental Agency of West Sumba Regency. The main problem faced is that the scheduling process is still carried out manually, resulting in inefficiency, susceptibility to errors, and difficulties in monitoring and reporting. The system development method used is the Waterfall model, which includes requirement analysis, system design, implementation, testing, and maintenance stages. The developed system provides features for managing data on personnel, regions, vehicles, and structured waste collection scheduling. In addition, the system is equipped with notification features, schedule monitoring, and performance reporting that can be accessed by management. The results of this study indicate that the system improves effectiveness and efficiency in scheduling processes and facilitates supervision of waste collection activities. Therefore, the implementation of this system is expected to optimize and organize waste management in West Sumba Regency.

Lastri Susanti Bulu; Yulius Nahak Tetik; Maria Wilda Malo

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

This study aims to design and implement an information technology-based economic and tourism potential mapping system in Tema Tana Village. This village faces several problems, including manual data management, limited access to information, and the absence of an integrated system for efficiently presenting village potential data. This study uses a descriptive approach with data collection techniques through observation, interviews, and documentation studies. In developing the system, the Waterfall method is used, consisting of the stages of planning, design, implementation, and testing. The system design was carried out using the Unified Modeling Language (UML) to ensure a clear system structure and flow. The results of the system development indicate that the system is able to present information in the form of interactive digital maps and reports that are easily accessible to users. Testing using the Black Box Testing method shows that all system features function well and are in accordance with predetermined needs. Thus, this system is expected to improve the effectiveness of data management and support better decision-making processes in developing village potential, particularly in the economic and tourism sectors.

Genofasius Aril Bobo; Yulius Nahak Tetik; Paulus Mikku Ate

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

Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

Asrin Bani Damanuna; Yulius Nahak Tetik; Agustina Purnami Setiawi

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

This study aims to develop a web-based Electronic Medical Record (EMR) application to improve the efficiency and accuracy of patient data recording at Elopada Community Health Center. The research adopts a system development approach using the waterfall model, including requirements analysis, system design, implementation, and testing. Data were collected through observation, interviews, and documentation. The developed system was evaluated using Black Box Testing to verify the conformity between input and output without considering internal program structures. The results indicate that the EMR system enhances data processing speed, improves recording accuracy, and facilitates access to patient information. These findings are consistent with prior studies showing that EMR implementation improves the quality and efficiency of clinical documentation . Therefore, the proposed system is considered feasible to support the advancement of digital healthcare services.

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.

Febriami Lende; Yulius Nahak Tetik; Karolus Wulla Rato

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

Wewewa Timur District is an administrative area in Southwest Sumba Regency that has great potential to improve the quality of public services. However, in practice, services at the sub-district level are still faced with various obstacles, such as slow administrative processes, manual data recording, and lack of coordination between service departments. This makes it difficult for government officials to cause problems and has a direct impact on public satisfaction as service recipients. As a solution, the development of a Web-Based Integrated Service Information System is the right step to address community needs and support government performance in Wewewa Timur District. Through this system, the public can access various services on a single digital platform without having to come directly to the sub-district office, and helps officials in accelerating administrative processes. This study uses a software engineering approach to design and implement a Web-Based Integrated Service Information System in Wewewa Timur District. The method used is the Waterfall method, which is a classic method in software engineering with sequential and systematic stages, from needs analysis to system maintenance. Test results using the black box method showed that the software could identify malfunctioning functions, interface errors, data structure errors, and access to external databases, while also producing expected output. Therefore, this system is considered effective in improving the quality of public services in Wewewa Timur District.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

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

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

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

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Chengxuan Wang; Yaqi Zhang

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

The development of information and communication technology has significantly transformed consumer behavior, particularly in the process of searching for information prior to making a purchase. One rapidly growing phenomenon is Electronic Word-of-Mouth (eWOM), which refers to informal communication among consumers through digital platforms such as social media, online forums, and product review websites. eWOM is considered more credible than traditional advertising because it originates from real user experiences. This study aims to analyze the impact of eWOM on consumer purchase intention with trust as a mediating variable. A quantitative approach with a cross-sectional survey design was employed, involving active users of digital platforms who accessed product reviews before purchasing. Data were collected via online questionnaires and analyzed using multiple regression and mediation testing (Baron and Kenny approach with Sobel test). The findings reveal that eWOM has a positive and significant effect on consumer trust (β = 0.72) and directly influences purchase intention (β = 0.31). Trust demonstrates a stronger effect on purchase intention (β = 0.56) and serves as a significant mediator in the relationship between eWOM and purchase intention (indirect effect = 0.40). These results highlight that the quality, credibility, and consistency of eWOM information are crucial in building consumer trust, which subsequently enhances purchase intention. Theoretically, this study enriches digital marketing literature, while practically it provides implications for companies to manage online reviews transparently and foster consumer trust to drive purchasing decisions.

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

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

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

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

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

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

Ni Putu Ayu Oka Pradnyani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Copyright is an exclusive right granted to creators to protect their intellectual works. The importance of copyright protection has increased with advances in digital technology and the widespread use of social media as a means of content distribution. Digital platforms such as YouTube, Instagram, TikTok, and various other streaming services facilitate the distribution of digital works, but also give rise to problems such as piracy and the use of works without the permission of the copyright owner. This digital piracy can result in economic and moral losses for creators. This study aims to analyze the application of copyright in the context of social media and examine the legal regulations governing copyright protection to address digital piracy in Indonesia. The method used in this study is a normative legal research method with a statutory and conceptual approach. The results show that legal protection for digital works is regulated by Law Number 28 of 2014 concerning Copyright and is strengthened by Law Number 1 of 2024 concerning Electronic Information and Transactions. These two regulations provide a legal basis for protecting the moral and economic rights of creators and authorize the government to block access to content that infringes copyright. These regulations are expected to reduce digital piracy and create a digital ecosystem that respects intellectual property rights.

Titik Sugianti

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The practice of independent nursing by nurses is a form of professional health services that require assurance of certainty and legal protection, especially after the enactment of Law Number 17 of 2023 concerning Health (Health Law) which integrates various health regulations. This study aims to analyze the form of legal protection for nurses in independent practice and identify the supporting and inhibiting factors for this legal protection. Problem formulation, 1) What is the form of legal protection for nurses who provide independent nursing practice services, 2) What are the supporting and inhibiting factors for legal protection for nurses who provide independent nursing practice. The research method used is normative legal research with a qualitative approach, sourced from secondary data in the form of laws and regulations and related legal literature. The results of the study show that the form of legal protection for nurses includes legality guarantees through STR and SIPP, compliance with professional standards and SPO, and the function of medical records as authentic evidence. The main supporting factors include the existence of a clear legal umbrella and nurses' compliance with regulations, while the inhibiting factors involve illegal practices (without permission), negligence in documentation, and ambiguity of authority. Conclusion: Legal protection for Nurse Practitioners in independent nursing practice is conditional and highly dependent on nurses' compliance with applicable legal norms and professional standards. Compliance with licensing, practice standards, and accurate documentation is the main key in optimizing the guarantee of legal protection.